E-invoicing in Germany: who must do what, and when

Since 2025, e-invoices are the rule between businesses in Germany. What you must do already, what follows in 2027 and 2028, and who is exempt.

Updated 31 Oct 2026

Receiving: since 1 January 2025, for everyone

Every business in Germany has had to be able to accept e-invoices from other businesses since 1 January 2025, small businesses included. An email inbox is enough, but you need a way to read the file: an XRechnung is pure XML. The free e-invoice viewer opens one in your browser, with no account.

Sending: a transition until the end of 2027

2025 and 2026: paper or PDF invoices are still allowed (PDF with the recipient's consent).
2027: only businesses with at most €800,000 turnover in the previous year may still send paper or PDF. Larger ones must issue e-invoices (EDI stays allowed until the end of 2027).
From 1 January 2028: e-invoices for all invoices between businesses in Germany.

Who is exempt

Small invoices up to €250 (gross) and travel tickets.
Small businesses under § 19 UStG (Kleinunternehmer) needn't issue e-invoices, but must be able to receive them.
Invoices to consumers and to businesses abroad aren't covered.
Certain VAT-exempt supplies (§ 4 Nos. 8 to 29 UStG).

What counts as an e-invoice

A structured data file following the European standard EN 16931 that software can read: an XRechnung, or a ZUGFeRD invoice (the EN 16931 profile or higher). A plain PDF, a scan or a Word file is not an e-invoice, even when emailed. The guide XRechnung or ZUGFeRD? explains the formats.

What to do now

Make sure you can read incoming e-invoices and keep the original (XML): for eight years.
Plan sending for 2027 (over €800,000 turnover) or 2028 at the latest.
Try one of your own: the e-invoice generator makes an XRechnung or ZUGFeRD invoice for free, checked against the official rules.