E-invoicing deadlines in Germany

The full official timeline, with the legal basis and source for every date.

1. 27/11/2020

   In force

   Invoices to federal authorities have had to be electronic since 27 November 2020, usually as XRechnung via the OZG-RE platform. The federal states have their own rules.

   Ask your public client for its Leitweg-ID (routing ID) and how it receives invoices. Federal direct awards up to 1,000 euros are exempt.

   Legal basis: §§ 3, 4 E-Rechnungsverordnung (ERechV)

2. 01/01/2025

   In force

   Every business in Germany must be able to receive e-invoices from other domestic businesses. This includes small businesses under the Kleinunternehmer rule.

   An email inbox for invoices is enough to receive them. You still need software or a viewer to read XRechnung and ZUGFeRD, and you must keep the XML file for eight years.

   Legal basis: § 14 Abs. 1 und 2 UStG; Abschnitt 14.1 UStAE (BMF-Schreiben vom 15.10.2025)

3. 01/01/2027

   Upcoming

   From 1 January 2027 you must issue e-invoices to business customers if your total turnover in 2026 was above 800,000 euros.

   Switch by the end of 2026 to software that creates XRechnung or ZUGFeRD (version 2.0.1 or later, not MINIMUM or BASIC-WL). If your 2026 turnover is 800,000 euros or less, you have until the end of 2027. A bill in parliament (Annual Tax Act 2026) could still change this stage; we update this page once it is decided.

   Legal basis: § 14 Abs. 2 Satz 2 Nr. 1 UStG; § 27 Abs. 38 Satz 1 Nr. 2 UStG; § 19 Abs. 2 UStG

4. 01/01/2028

   Upcoming

   From 1 January 2028 every business must issue e-invoices to domestic business customers. All transition rules end.

   Until the end of 2027 you may still send paper or (with the customer's consent) PDF invoices. Plan the switch during 2027 so you do not have to change under time pressure.

   Legal basis: § 14 Abs. 2 Satz 2 Nr. 1 UStG; Ende der Übergangsregeln in § 27 Abs. 38 UStG

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Frequently asked questions

Do Kleinunternehmer have to issue e-invoices?

No. Small businesses under § 19 UStG are permanently exempt from issuing e-invoices (§ 34a UStDV). Since 1 January 2025 they must still be able to receive them.

Is an email inbox enough to receive e-invoices?

Yes. According to the Federal Ministry of Finance, providing an email inbox is enough. You must still be able to read the XML file and keep it for eight years.

When do I have to issue e-invoices?

From 1 January 2027 if your total turnover in 2026 was above 800,000 euros. All other businesses must issue e-invoices to domestic business customers from 1 January 2028.

Is a PDF by email an e-invoice?

No. A PDF is an 'other invoice'. An e-invoice is structured according to EN 16931, for example XRechnung or ZUGFeRD from version 2.0.1 (not MINIMUM or BASIC-WL).

Am I affected if I only sell to consumers?

Not for your invoices to consumers: the obligation applies between businesses. You must still be able to receive e-invoices from your suppliers.

Can the 2027 date still change?

Parliament debates the Annual Tax Act 2026 in November 2026. Trade associations want the over-800,000-euro stage moved to 2028. It was not in the bill at the end of October 2026. We will update this page once it is decided.

General information, not tax advice. Ask your tax adviser about your specific case.