Germany's e-invoicing rollout: receiving is already live.
Every business established in Germany has had to be able to receive structured e-invoices since 1 January 2025. Issuing phases in from 2027. Get a plain-English readiness plan free.
Who this is for
- Businesses established in Germany invoicing other domestic businesses
- Companies approaching the €800,000 turnover threshold for 2027
- SaaS and agency finance teams evaluating XRechnung or ZUGFeRD support
- Accounting partners tracking staged deadlines across German clients
What's actually required
Since 1 January 2025, every business established in Germany must be able to receive EN 16931-structured e-invoices (typically XRechnung or ZUGFeRD) for domestic B2B transactions — with no size threshold and no grace period on the receiving side.
Issuing obligations phase in afterwards. From 1 January 2027, businesses with prior-year turnover above €800,000 must issue structured e-invoices for in-scope B2B transactions. From 1 January 2028, the issuing obligation extends to all remaining domestic businesses, closing the transition period.
Some EDI procedures that don't fully meet the new e-invoice definition remain usable during the transition for businesses under the turnover threshold, but only until the end of 2027 — worth checking if your current setup relies on one.
Readiness steps by obligation
Receive structured e-invoices
Every business established in Germany must be able to receive EN 16931-structured e-invoices (e.g. XRechnung, ZUGFeRD) for domestic B2B transactions, with no size threshold and no grace period on the receiving side.
Applies to: All domestic businesses (any size)
Fragen und Antworten zur Einführung der obligatorischen E-Rechnung — verified 7 September 2026Issue structured e-invoices — turnover above €800,000
Businesses whose turnover in the prior calendar year exceeded €800,000 must issue structured e-invoices for domestic B2B transactions; unstructured formats and some EDI procedures are no longer sufficient.
Applies to: Businesses with prior-year turnover above €800,000
Fragen und Antworten zur Einführung der obligatorischen E-Rechnung — verified 7 September 2026Issue structured e-invoices — all businesses
The issuing obligation extends to every remaining domestic business, closing the transitional period that started in 2025.
Applies to: All domestic businesses (any size)
Fragen und Antworten zur Einführung der obligatorischen E-Rechnung — verified 7 September 2026