What is the Germany e-invoicing mandate?
The Germany e-invoicing mandate requires invoices between domestic businesses to be structured e-invoices that follow the European standard EN 16931, such as XRechnung or ZUGFeRD. Every business established in Germany has had to be able to receive e-invoices since 1 January 2025, and the obligation to issue them is phased in by the end of 2027.
Also calledE-RechnungE-RechnungspflichtXRechnungZUGFeRD
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- Must receive
- Since 1 January 2025
- Must issue
- From 2027 (turnover up to €800,000: 2028)
- Formats
- EN 16931: XRechnung, ZUGFeRD
How the Germany e-invoicing mandate works
Unlike Italy or Poland, Germany has no central clearance platform: invoices are exchanged directly between businesses, for example by email, through Peppol or through a provider, and the data is not sent to the tax authority. The transition rules allow paper or PDF invoices, with the recipient's consent for PDF, until 31 December 2026, and until 31 December 2027 for businesses whose turnover in the previous year was no more than €800,000. A plain PDF no longer counts as an e-invoice. Invoices of up to €250 gross and sales to consumers are outside the mandate. Accepted formats include XRechnung and ZUGFeRD from version 2.0.1. Fonoa and Avalara create and receive German e-invoices for international groups.
Common questions
When must German businesses issue e-invoices?+
From 1 January 2027 for invoices to other domestic businesses. Businesses with previous-year turnover of no more than €800,000 can continue with other invoices until 31 December 2027.
Is a PDF invoice an e-invoice in Germany?+
No. Under the new rules an e-invoice is a structured format that follows EN 16931, such as XRechnung or ZUGFeRD; a plain PDF is classed as an other invoice, allowed only during the transition.
Which invoices are exempt from the German mandate?+
Small-value invoices of up to €250 gross, travel tickets and invoices to consumers. The rules apply to domestic supplies between businesses established in Germany.
Software for Germany e-invoicing
Part of Accountio’s accounting technology coverage · Glossary
