E-invoicing in Germany: what applies from 2025, 2027 and 2028

Germany has introduced mandatory e-invoicing between domestic businesses (B2B). An e-invoice is an invoice in a structured, machine-readable format under the European standard EN 16931. A simple PDF now only counts as an “other invoice”.

Timeline

Permitted formats

• XRechnung: pure XML, already standard in public administration.
• ZUGFeRD (version 2.0.1 or later, not the MINIMUM and BASIC-WL profiles): a PDF with embedded XML – readable by people and software.
• Other formats compatible with EN 16931 or agreed between both parties (e.g. EDI, transitionally).

Who is exempt?

• Small businesses under § 19 UStG need not issue e-invoices but must be able to receive them.
• Invoices up to €250 gross and travel tickets.
• Invoices to private persons (B2C).
• Invoices to businesses abroad are not covered by the German obligation.

What does “able to receive” mean?

An email inbox is enough. You must, however, be able to read the file and archive it in its original format – a printout is not enough (see retention obligations). Free viewers exist for XRechnung; many accounting programs read both formats.

What should the self-employed do now?

1. Set up a dedicated email address for invoices.
2. Check whether your invoicing software can create XRechnung or ZUGFeRD.
3. The mandatory invoice details still apply.
4. A business account and tidy records make matching payments easier.