Germany - e-invoicing mandate
Receiving since 2025, issuing from 2027
German businesses have had to be able to receive structured e-invoices since 1 January 2025. Issuing becomes mandatory on 1 January 2027 for companies above €800,000 turnover, and on 1 January 2028 for all others. The common formats are XRechnung and ZUGFeRD, both EN 16931-compliant.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2025-01-01B2BReception mandatory for all businesses established in Germany (prior consent no longer required)
- 2027-01-01B2BIssuance for businesses with prior-year turnover above €800,000
- 2028-01-01B2BIssuance for all businesses (end of EDI/other-format tolerances)
Formats
Model
Decentralised — accredited service providers route invoices (4/5-corner, Peppol)
Network
Peppol / ZRE / OZG-RE
National specification
XRechnung
Legal basis
Wachstumschancengesetz (27/03/2024), § 14 UStG · BMF-Schreiben (15/10/2024)
Official sources
- www.gesetze-im-internet.de — § 14 UStG — legal basis of the e-invoice obligation and format definition
- www.e-rechnung-bund.de — Federal B2G obligation and ZRE/OZG-RE reception platforms
Last verified: 2026-07-12
Every business established in Germany has had to receive e-invoices since 1 Jan 2025; issuance is mandatory from 2027 (turnover >€800k) and for everyone from 2028.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Germany?
Status in Germany: Receiving since 2025, issuing from 2027. German businesses have had to be able to receive structured e-invoices since 1 January 2025. Issuing becomes mandatory on 1 January 2027 for companies above €800,000 turnover, and on 1 January 2028 for all others. The common formats are XRechnung and ZUGFeRD, both EN 16931-compliant.
Which e-invoice formats are accepted in Germany?
The accepted formats in Germany are: XRechnung, ZUGFeRD, EN 16931. They are exchanged over Direct / Peppol. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Germany?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Germany without transmitting anything.