E-invoicing for trades and crafts

Trades and crafts businesses invoice both consumers and companies. Nothing changes for consumer invoices; the rules apply to work for companies, property managers and developers.

What the deadlines mean for you

Based on a typical business in this industry: sole trader, charges VAT, consumers and business customers, 10 to 50 invoices a month. Your case may differ, so run the check.

• Receiving e-invoices

  In force1 January 2025

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

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

• Issuing e-invoices

  Upcoming1 January 2028

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

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

Take the full check (2 minutes)

A typical setup

A typical setup: quotes and invoices from a phone on site, an export for the tax adviser, and an inbox for the many supplier invoices that already arrive as e-invoices.

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