E-invoicing rules · Germany (DE)
E-invoicing in Germany
Is e-invoicing mandatory in Germany?
Yes. Since 1 January 2025 every business in Germany must be able to receive e-invoices. Businesses with turnover above €800,000 must issue them from 1 January 2027, and all other businesses from 1 January 2028. Small businesses under §19 UStG are exempt from issuing.
Key dates
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In force
All businesses must be able to receive EN 16931 e-invoices.
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Upcoming
Businesses with prior-year turnover above €800,000 must issue e-invoices to other businesses.
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Upcoming
All businesses must issue e-invoices for domestic B2B sales.
At a glance
- B2B status
- Phasing in
- Public sector (B2G)
- Mandatory for federal suppliers since 2020 (XRechnung with Leitweg-ID via ZRE or OZG-RE).
- Formats
- XRechnung, ZUGFeRD 2.x (EN 16931 profiles)
- Transmission
- Email, Peppol or any channel agreed with the client. No central platform.
- Reporting
- No transaction-level e-reporting yet.
- Tax authority
- Federal Ministry of Finance (BMF)
Freelancers and small businesses
Kleinunternehmer under §19 UStG do not have to issue e-invoices but must be able to receive them. Invoices under €250 are exempt. Everyone else needs XRechnung or ZUGFeRD by 2028 at the latest.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Germany
InvoBox already opens incoming XRechnung and ZUGFeRD XML files and shows them as a readable invoice. Creating XRechnung and ZUGFeRD invoices in your own language is in development, and Germany is our first market.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Germany?
Yes. Since 1 January 2025 every business in Germany must be able to receive e-invoices. Businesses with turnover above €800,000 must issue them from 1 January 2027, and all other businesses from 1 January 2028. Small businesses under §19 UStG are exempt from issuing.
Which e-invoice formats are used in Germany?
XRechnung, ZUGFeRD 2.x (EN 16931 profiles). Transmission: Email, Peppol or any channel agreed with the client. No central platform.
What does it mean for freelancers and small businesses in Germany?
Kleinunternehmer under §19 UStG do not have to issue e-invoices but must be able to receive them. Invoices under €250 are exempt. Everyone else needs XRechnung or ZUGFeRD by 2028 at the latest.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Federal Ministry of Finance (BMF) or your tax adviser before you act. This page is general information, not tax advice.