E-invoicing checker · Germany

Germany's e-invoicing deadlines

Receiving a structured invoice has been mandatory since 1 January 2025, with no relief. Issuing phases in by turnover, starting 1 January 2027 for those above €800,000 in prior-year turnover and 1 January 2028 for everyone else.

Receiving

Receiving a structured invoice has been mandatory for every domestic B2B transaction since 1 January 2025, with no turnover threshold and no transitional relief, under § 14 UStG as rewritten by the Wachstumschancengesetz of 27 March 2024 (BGBl. 2024 I Nr. 108).

Issuing

Issuing is phased by turnover. An issuer may use a non-compliant format with the recipient’s consent until 31 December 2026; that relief runs a further year, to 31 December 2027, for an issuer whose prior-year turnover did not exceed €800,000. The result is a hard issuing obligation from 1 January 2027 above that threshold, and from 1 January 2028 for everyone else, under § 27 Abs. 38 UStG and the BMF-Schreiben of 15 October 2025.

Format

The mandate names no single required format. Any EN 16931-compliant format both parties can use satisfies it. XRechnung (a pure-XML CIUS of EN 16931) and ZUGFeRD from version 2.0.1 onward (a hybrid XML-plus-PDF format, excluding its MINIMUM and BASIC-WL profiles) both qualify, per the BMF-Schreiben of 15 October 2025.

Channel

Germany's domestic B2B mandate names no required transmission network or platform. Which format and channel to use is a matter for the two parties, per the same BMF letter. It does not require Peppol, KSeF or Chorus Pro / PPF.

What this does not cover

EUInvoice does not produce XRechnung or ZUGFeRD output and does not transmit invoices to anyone. This page covers only the domestic B2B mandate under § 14 UStG; it does not cover Germany's B2G channel or e-reporting, which are separate obligations.

Checked on 2026-09-10.