The German e-invoicing mandate — deadlines from 2025 to 2028.
Since 1 January 2025, electronic invoicing has been mandatory for domestic B2B business in Germany. Transition periods run until 2027 — here are the dates that matter for your business.
What has changed?
With the Wachstumschancengesetz, German lawmakers made electronic invoicing mandatory for domestic B2B transactions from 1 January 2025. An e-invoice in the legal sense is not simply any PDF sent by email, but a document in a structured format compliant with the European standard EN 16931 — in practice: ZUGFeRD or XRechnung.
The deadlines at a glance
Every business already has to be able to receive them — for sending, staggered transition periods apply.
Since 01/01/2025
Every business in Germany must be able to receive and process e-invoices — regardless of size or revenue. Sending paper/PDF invoices remains possible for now.
2025 – 2026
For domestic B2B transactions carried out in these years, issuers may still send paper or PDF invoices (with the recipient's consent).
2027
Anyone whose total revenue in the previous year (2026) exceeded €800,000 must send e-invoices from 2027. Businesses below that threshold may still use paper/PDF invoices for 2027.
From 01/01/2028
The transition periods end. From that date, all domestic B2B invoices must be issued as a genuine e-invoice (ZUGFeRD or XRechnung) — without exception.
Does this also apply to small businesses and freelancers?
Yes — the obligation to receive has applied since 2025 regardless of legal form, size, or the small-business scheme (§ 19 UStG). For sending, the transition periods above apply until 2027/2028 whether or not you are a small business — the €800,000 threshold refers to total revenue, not to VAT liability.
Only domestic B2B transactions between two businesses established in Germany are covered. Invoices to private individuals (B2C) and to customers abroad are not caught by this obligation — for B2G invoices (to public authorities) a separate, stricter XRechnung requirement has applied since 2020.
Frequently asked questions about the mandate
As a small business, do I also have to be able to receive e-invoices?
Yes. The obligation to receive has applied since 1 January 2025 to all domestic businesses, regardless of the small-business scheme.
Is an ordinary PDF by email no longer enough?
Not for domestic B2B transactions once the relevant transition period ends. A PDF without embedded structured data legally counts as an „other invoice“, not an e-invoice under EN 16931.
What is the difference between ZUGFeRD and XRechnung?
Both meet the EN 16931 standard. XRechnung is pure XML (mandatory for invoices to public authorities); ZUGFeRD is a PDF with embedded XML that stays readable without special software. Details on our comparison page.
What happens if I switch over too late?
The law does not provide for specific fines against issuers who miss the transition deadlines — the practical risks lie more with input-VAT deduction and acceptance by the invoice recipient. Switching early avoids both.
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