E-invoicing in Germany
B2G is Mandatory. B2B receiving is already required; issuing becomes Mandatory on a fixed schedule in 2027 and 2028. B2C is Not required.
Key dates
- Nov 2020
B2G mandatory for federal suppliers
Invoices move through ZRE, OZG-RE or Peppol, routed by a Leitweg-ID.
- Jan 2025
B2B receiving mandatory for all VAT businesses
Including Kleinunternehmer under §19 UStG. No exemption and no grace period.
- Jan 2027
Issuing mandatory above €800,000 turnover
Prior-year turnover threshold. PDF or paper with buyer consent ends for this group.
- Jan 2028
Issuing mandatory for everyone else
As of August 2026 this timeline has not been revised.
The story
B2G e-invoicing has been mandatory since November 27, 2020, for suppliers to federal public-sector bodies. Invoices move through the ZRE or OZG-RE federal portals, or over Peppol, routed by a Leitweg-ID identifying the receiving authority. German states have added their own B2G rules since, with coverage and timing varying by state.
The B2B mandate comes from the Wachstumschancengesetz (Growth Opportunities Act). Since January 1, 2025, every business registered for German VAT, including small businesses under the Kleinunternehmer exemption (§19 UStG), must be able to receive a structured e-invoice. There is no exemption and no grace period for this part of the mandate. Issuing remains optional during a transition period: sellers may send a PDF or paper invoice with the buyer's consent. This ends on a fixed schedule — businesses with prior-year turnover above €800,000 lose that option on January 1, 2027; all remaining businesses follow on January 1, 2028. As of August 2026, this timeline has not been revised.
Accepted formats follow the EN 16931 standard, implemented as XRechnung (XML) or ZUGFeRD (hybrid PDF/XML). B2C invoices are not covered and can remain paper or PDF.
Under §26a UStG, failing to issue a required e-invoice once the mandate applies is an administrative offense with fines of up to €5,000 per instance. An improperly formatted invoice can also affect the buyer's input VAT deduction until corrected.
Last updated: September 2026
Frequently asked questions
Receiving a structured e-invoice has been mandatory since January 1, 2025 for every business registered for German VAT, including Kleinunternehmer under §19 UStG. Issuing remains optional during a transition: sellers may still send PDF or paper with the buyer's consent until January 1, 2027 (prior-year turnover above €800,000) or January 1, 2028 (all remaining businesses).
Accepted formats follow EN 16931, implemented as XRechnung (XML) or ZUGFeRD (hybrid PDF/XML).
No. B2C invoices are not covered and can remain paper or PDF.
Under §26a UStG, failing to issue a required e-invoice once the mandate applies is an administrative offense with fines of up to €5,000 per instance. An improperly formatted invoice can also affect the buyer's input VAT deduction until corrected.
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