🇩🇪 E-invoicing mandate
E-invoicing in Germany: deadlines and requirements
Every national e-invoicing milestone for Germany, with the required format and the official source — checked on 28 Oct 2026.
Next deadline · 1 Jan 2027
Issuing e-invoices — turnover above €800,000
—days
Timeline
1 Jan 2025In force
All businesses must be able to receive e-invoices
—
days to go
Every domestic business — including small businesses — must accept EN 16931 e-invoices.
Format: XRechnung, ZUGFeRD ≥ 2.0.1 (except MINIMUM and BASIC WL)
Source: Bundesfinanzministerium FAQ1 Jan 2027Confirmed
Issuing e-invoices — turnover above €800,000
—
days to go
Businesses with previous-year turnover above €800,000 may no longer send paper or PDF invoices to other businesses.
Format: XRechnung, ZUGFeRD ≥ 2.0.1 (except MINIMUM and BASIC WL)
Source: Bundesfinanzministerium FAQ1 Jan 2028Confirmed
Issuing e-invoices — all businesses
—
days to go
All remaining domestic B2B issuers; the transitional EDI allowance also ends.
Format: XRechnung, ZUGFeRD ≥ 2.0.1 (except MINIMUM and BASIC WL)
Source: Bundesfinanzministerium FAQ
Frequently asked questions
- When does e-invoicing become mandatory in Germany?
- Already in force: All businesses must be able to receive e-invoices (since 2025-01-01). Next: Issuing e-invoices — turnover above €800,000 on 2027-01-01.
- Which e-invoice format is required in Germany?
- XRechnung, ZUGFeRD ≥ 2.0.1 (except MINIMUM and BASIC WL).
- Do I need Peppol in Germany?
- Peppol is a common way to exchange EN 16931 e-invoices in Germany. Check whether your customer is registered on Peppol before sending.