E-invoicing mandates
E-invoicing in Germany: 2025, 2027 and 2028 deadlines explained
Germany's B2B e-invoicing mandate explained for freelancers and small businesses: who must receive e-invoices from 2025, who must issue from 2027 and 2028, the accepted formats (XRechnung, ZUGFeRD/Factur-X), and what is exempt.
Last reviewed 2 June 2026
Germany is phasing in mandatory business-to-business (B2B) e-invoicing between 2025 and 2028. The first step has already happened: since 1 January 2025 every German business must be able to receive a structured e-invoice.
Here is who is affected, by when, and in which formats, with the official source linked at the end. Always confirm your own situation with a tax adviser or the Bundesfinanzministerium (BMF).
The timeline
The duty to receive came first; the duty to issue is phased by turnover.
| Date | Obligation |
|---|---|
| 1 Jan 2025 | All B2B businesses must be able to receive an EN 16931-compliant e-invoice. |
| 1 Jan 2027 | Businesses with prior-year turnover above €800,000 must issue B2B e-invoices. |
| 1 Jan 2028 | All remaining B2B businesses must issue e-invoices. |
Which formats are accepted
Germany accepts any format that meets the European standard EN 16931. In practice that means three things: XRechnung (a pure-XML format, also the public-sector standard), ZUGFeRD 2.1 or higher / Factur-X (a hybrid file that is a readable PDF with the invoice data embedded as XML), and invoices sent over the Peppol network using Peppol BIS Billing 3.0.
For a small business, the hybrid ZUGFeRD/Factur-X format is often the easiest to adopt because the file is still a normal-looking PDF that a human can read, with the machine-readable data carried inside it.
What is out of scope
The mandate covers domestic B2B invoices. Business-to-consumer (B2C) invoices, cross-border invoices, low-value invoices of €250 or less, and certain travel and transport tickets are outside the e-invoicing obligation.
There is no blanket exemption for small businesses from the duty to receive: even a Kleinunternehmer (small-business-scheme trader under §19 UStG) must be able to receive an e-invoice from 2025. The phased issuing dates (2027 and 2028) are the relief for smaller businesses on the sending side.
Frequently asked questions
Do I need to issue e-invoices in Germany right now?
Not necessarily. Since 1 January 2025 you must be able to receive structured e-invoices, but the duty to issue them is phased: from 1 January 2027 for businesses with prior-year turnover above €800,000, and from 1 January 2028 for everyone else.
Does the German e-invoicing mandate apply to Kleinunternehmer?
Yes for receiving. A small-business-scheme trader (§19 UStG) must still be able to receive an e-invoice from 2025. The 2027/2028 phasing applies to the obligation to issue.
What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure-XML format. ZUGFeRD (and the identical French Factur-X) is a hybrid: a readable PDF with the same invoice data embedded as XML. Both satisfy EN 16931 and are accepted under the German mandate.
Are invoices under €250 exempt?
Yes. Low-value invoices of €250 or less, along with B2C invoices, cross-border invoices and certain transport tickets, fall outside the German B2B e-invoicing obligation.
This guide is general information, not legal or tax advice. E-invoicing rules and dates change; always confirm the current position with the official source below or a qualified adviser before acting.
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