Current status
Receiving is required; phased issuing transition runs through 2027.
Germany introduced structured B2B e-invoicing on 1 January 2025. Businesses must be able to receive compliant e-invoices, while transitional rules still apply to issuance.
Implementation timeline
- Mandatory e-invoice receivingDomestic businesses
Businesses must be able to receive a structured e-invoice.
- General issuing transition endsIssuers above the €800,000 prior-year turnover threshold
The general ability to issue paper or non-structured invoices ends after 2026.
- Extended issuing transition endsSmaller issuers and eligible legacy EDI arrangements
The remaining transitional exceptions end after 2027.
Who is affected
The rules generally cover taxable supplies between businesses established in Germany. Private consumers are outside the domestic B2B mandate, and statutory exceptions apply.
Receiving requirements
Domestic businesses must be technically able to receive structured e-invoices from 1 January 2025.
Issuing requirements
Other invoice types may be used through 2026. Issuers with prior-year turnover up to €800,000 and certain EDI arrangements have an extended transition through 2027.
Formats and networks
Accepted or required formats
Networks and platforms
- No single mandatory B2B transmission network
Software considerations
Confirm that your accounting system can receive and validate EN 16931-compliant structured data. Issuers should plan for XRechnung or ZUGFeRD support before their applicable transition ends.
Frequently asked questions
Is a PDF an e-invoice in Germany?
No. Under the new definition, an e-invoice must use a structured electronic format that enables electronic processing; an ordinary PDF is treated as another invoice type.
Must every business issue e-invoices already?
Not yet. Receiving has been required since 2025, but issuance is subject to transition rules through 2026 or 2027 depending on the issuer and method.
Official sources
Use these first-party references to verify the requirements for your circumstances.
- Official sourceGerman Federal Ministry of FinanceQuestions and answers on mandatory e-invoicingLast checked 10 September 2026View official source (opens external website)
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The information on E-Invoicing Guide is provided for general informational purposes only and does not constitute legal, tax, accounting or compliance advice. Requirements may change. Always verify obligations with the relevant authority or a qualified adviser.