E-Invoicing Mandate
The e-invoice is coming. The clock is running.
No panic, no consultant speak: what the German B2B e-invoicing mandate really demands from you, by when - and how you find out in two minutes whether you are ready.
Until the issuing mandate on 01/01/2027
First for businesses above 800,000 EUR turnover. Everyone else follows on 01/01/2028. Receiving has been mandatory since 01/01/2025.
The timeline, in plain language
Four dates decide everything. Two of them already apply. B2C is not affected - invoices to private customers stay as they are.
Receiving is mandatory - for everyone
Every German B2B business must be able to receive e-invoices (EN 16931: XRechnung or ZUGFeRD from 2.0.1, EN 16931 profile). No exceptions, no turnover threshold. This one is already live.
Issuing becomes mandatory above 800k
Businesses with more than 800,000 EUR previous-year turnover must issue e-invoices for B2B sales. Paper and PDF are out for them - consent or not.
Issuing becomes mandatory for everyone
The transition ends: every B2B invoice between German businesses must be an e-invoice. Until then, paper and PDF only work with the recipient's consent.
Small businesses: exempt from issuing
Small businesses under § 19 UStG never have to issue e-invoices - the exemption has no end date. Receiving, however, applies to them like to everyone else.
During the transition, paper and PDF invoices only work with the recipient's consent. After it ends, they are no longer proper B2B invoices.
What is an e-invoice, actually?
Not a PDF. An e-invoice is structured XML data following the European standard EN 16931 - a file a program can book automatically, without a human retyping amounts. In Germany two formats matter:
XRechnung
The German administration's standard: a pure XML file (UBL or CII syntax), nothing else. Machines love it, humans see angle brackets - there is no built-in visual view, your software renders one. Public-sector clients have required it since 2020, and it fully satisfies the B2B mandate.
ZUGFeRD / Factur-X
The hybrid: a normal-looking PDF with the invoice XML embedded inside (PDF/A-3). Humans read the PDF, machines read the XML - the same file serves both. Counts as an e-invoice from version 2.0.1 in the EN 16931 profile; the stripped-down MINIMUM and BASIC WL profiles do not.
Find out in two minutes where you stand
Upload an invoice (XML or PDF) and see whether it is a real e-invoice - or answer five questions and get an honest to-do list. Free, no account, no sales call afterwards.
Frequently asked questions
Do I really have to do something since 2025 already?
Yes. Since 01/01/2025 every German B2B business must be able to receive e-invoices - regardless of size, legal form or turnover, small businesses included. Receiving means: accept the file, be able to read it and store it unaltered. An email inbox plus organised storage is the minimum, and the sender no longer needs your consent for it.
I am a small business under § 19 UStG - does this affect me?
Half. You are permanently exempt from issuing e-invoices - this exemption from the 2024 annual tax act has no end date, it simply applies. But like everyone else you must be able to receive them since 01/01/2025. If your supplier sends you an XRechnung, "cannot open it" is not a valid answer.
Is my PDF invoice still enough?
Only during the transition, and only with the recipient's consent. Legally a PDF is not an e-invoice - it lacks the structured XML part machines can read. Until the end of 2026 everyone may still send paper or PDF, in 2027 only businesses up to 800,000 euros previous-year turnover, and from 01/01/2028 nobody in B2B.
What about private customers (B2C)?
Nothing. The e-invoicing mandate only applies between domestic businesses (B2B). Invoices to private individuals can stay paper or PDF - the mandate changes nothing there.
XRechnung or ZUGFeRD - which one should I pick?
Both fulfil the EN 16931 standard, both are valid for the mandate. Rule of thumb: public-sector clients want XRechnung, while in day-to-day B2B ZUGFeRD is often more pleasant because humans see the PDF and machines get the embedded XML. Important for ZUGFeRD: version 2.0.1 or later and the EN 16931 (or XRechnung) profile - the slimmed-down MINIMUM and BASIC WL profiles do not count as e-invoices.
What happens if I simply do nothing?
On receiving: you have no right to demand another format. If a supplier sends you an e-invoice and you cannot process it, that is your problem - up to and including input tax deduction risk if no proper invoice exists. On issuing: from your cut-off date (2027 or 2028) a PDF is no longer a proper B2B invoice. Business customers can reject it, and you end up chasing your own money. Starting early is simply cheaper than panicking late.
Legal basis: Growth Opportunities Act (Wachstumschancengesetz) and the 2024 annual tax act. This page explains, it does not advise - for edge cases talk to your tax advisor. Spotted an outdated date? Tell us, we would rather correct it than defend it.