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Germany e-Invoicing

E-Rechnungspflicht in Deutschland

Updated 23 March 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Germany follows ViDA with its own national e-invoicing law (Wachstumschancengesetz). The receive mandate is already live; the issue mandate rolls out in two waves by turnover. Both XRechnung (pure XML) and ZUGFeRD (hybrid PDF+XML) are accepted. Peppol is used for B2G.

Germany e-Invoicing Overview
ViDA

B2B
phased
since 1 January 2025
Reception of EN 16931 e-invoices mandatory for all domestic businesses from 2025-01-01; per the BMF FAQ on mandatory e-invoicing , an existing email mailbox is sufficient. Issuance phased: turnover above €800,000 from 2027-01-01; all companies from 2028-01-01. Paper and unstructured electronic invoices remain permitted with buyer consent during the transition.
B2G
mandatory
since 27 November 2020
XRechnung mandatory for federal authorities via OZG-RE/Peppol.
B2C
none
Next deadline1 January 2027 · B2B issuance mandatory for €800k+ turnover

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Read the full Germany e-invoicing guide

Implementation Timeline(15 events)

Key deadlines: Receive: Jan 2025 · Issue >€800K: Jan 2027 · All: Jan 2028

Federal B2G eInvoicing mandatory
27 November 2020
B2G
XRechnung mandatory for suppliers to federal authorities under ERechV (Federal E-Rechnungsverordnung). Invoices must comply with EN 16931 standard.
Leitweg-ID routing system introduced
27 November 2020
B2G
Leitweg-ID becomes mandatory routing identifier for addressing invoices to federal public bodies (field BT-10). Structure enables proper invoice delivery to correct department/authority.
ZRE and Peppol invoice submission enabled
27 November 2020
B2G
Suppliers can submit XRechnung invoices via ZRE (Zentrale Rechnungseingangsplattform) portal or Peppol network. KoSIT designated as German Peppol Authority. Peppol IDs constructed using 0204: prefix + Leitweg-ID.
Mandatory reception and archiving requirements
1 January 2025
B2B
Reception requirement in effect; archiving period reduced to 8 years (from 10 years); issuance phased 2027/2028 by turnover.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
GoBD 2nd amendment for e-invoicing
14 July 2025
Domestic
BMF Schreiben of 14 July 2025 amends the GoBD principles to align with mandatory B2B e-invoicing. For hybrid invoices (e.g. ZUGFeRD), the human-readable part need only be retained alongside the structured part where it contains additional or differing tax-relevant information.
Language Requirements Clarification
17 September 2025
Domestic
BMF Schreiben of 17 September 2025 clarifies that mandatory invoice information may be expressed in other official EU languages alongside German, with standardised multilingual references permitted.
ZRE deactivated; OZG-RE migration cutover completed
19 September 2025
B2G
Second and final migration wave from ZRE to OZG-RE completed, with ZRE deactivated for the direct federal administration following the BMI and BMF decision of 19 November 2024 .
BMF Clarifications on Format and Archiving
15 October 2025
Domestic
BMF Schreiben of 15 October 2025 distinguishes format errors from business rule errors, reaffirms EN 16931 validation, requires e-invoices to be archived in their original structured format, and clarifies that credit notes must be issued as e-invoices.
ZRE portal no longer available
31 December 2025
B2G
ZRE is no longer available as of Q4 2025. OZG-RE is the sole federal invoice submission portal for B2G e-invoicing; Peppol submission remains supported.
BMF e-invoicing FAQ updated (Stand März 2026)
23 March 2026
B2B
The BMF FAQ on mandatory e-invoicing (Stand März 2026) adds guidance on collective invoices (Sammelrechnungen), corrections, construction services and advance and final invoices, and clarifies how received e-invoices can be visualised, including via the official ELSTER e-invoice viewer . Deadlines and mandate scope are unchanged.
B2B issuance mandatory for €800k+ turnover
1 January 2027
Domestic B2B
Large companies (turnover exceeding 800,000 EUR) required to issue eInvoices.
B2B issuance mandatory for all companies
1 January 2028
Domestic B2B
Full issuance mandate for all taxpayers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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Compliance Regime

Tax Authority
Bundeszentralamt für Steuern (BZSt) / Federal Central Tax Office
Threshold
No per-invoice threshold once the mandate applies; turnover above €800K triggers the Issue mandate (Jan 2027).
CTC Model
Decentralised (Peppol)
B2G Federal: Centralised Platform Model
OZG-RE serves as the sole federal government portal for XRechnung submission. Leitweg-ID routing required in BT-10.
B2G State: Decentralised Exchange Model
State-level portals operate independently with Peppol as the common 4-corner network for interoperability. Peppol IDs use 0204: prefix + Leitweg-ID structure via KoSIT.
B2B: Post-Audit Model
No central platform or government intermediary. Direct peer-to-peer exchanges (email, EDI, third-party platforms) or optional Peppol network. Compliance verified post-issuance under GoBD standards.
Network
Peppol (ZRE / OZG-RE for B2G); bilateral for B2B
Standards
EN 16931, GoBD (Grundsätze zur Ordnungsmäßigkeit der Führung und Aufbewahrung von Büchern)

Record-keeping & Reporting

Archiving
8 years retention for booking documents (Buchungsbelege) under §147 AO , reduced from 10 years by the Fourth Bureaucracy Relief Act (BEG IV) effective 2025-01-01. Original structured format must be preserved per BMF guidance. Cross-border archiving permitted under conditions.
SAF-T
N/A
No SAF-T; emphasis on eInvoicing and ViDA alignment.
Max Penalty
Administrative fines up to €25,000 per infringement; tax deduction denial for non-compliant inbound.

Technical Formats

FormatTypeNotes
XRechnungXML (CII/UBL)Mandatory for B2G; recommended for B2B
ZUGFeRD 2.xHybrid PDF/XMLAccepted for B2B; PDF/A-3 with embedded XML

Penalties

B2G Non-compliance
Suppliers to federal authorities failing to submit compliant eInvoices face payment delays and contract penalties. Invalid Leitweg-ID or non-compliant format results in invoice rejection. Buyers must be contacted to resolve delivery issues.
B2B Issuance Non-compliance
After phased deadline, companies failing to issue eInvoices per mandate face administrative fines and tax penalties.
Archiving Non-compliance
Failure to archive invoices in original format for 8 years violates GoBD and tax law.
Credit Note Non-compliance
Credit notes issued in non-electronic form violate phased mandate requirements.

Exemptions

Micro-businesses & Small Businesses
Subject to national thresholds and derogations; some exemptions available for entities below certain revenue thresholds.

Cross-border Conditions

Intra-EU B2B
ViDA regulations apply from 2030-07-01 for Digital Reporting Requirements on cross-border transactions.
International B2G
XRechnung and EN 16931 compliance required for federal procurement. Peppol network enables international supplier participation via accredited service providers. Suppliers must obtain valid Leitweg-ID from buyer authority and use correct Peppol ID structure (0204: + Leitweg-ID).

Read our full Germany e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • BZStBundeszentralamt für SteuernTax authority
  • BMFBundesministerium der FinanzenMinistry
  • KoSITKoordinierungsstelle für IT-Standards (XRechnung)Standards body
  • FeRDForum elektronische Rechnung Deutschland (ZUGFeRD)Standards body
Pro SponsorA-Cube APIPro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • FrancePhased
  • GreecePhased
  • IrelandPhased
  • PolandPhased

Frequently asked questions about e-Invoicing in Germany

Yes, e-Invoicing is mandatory in Germany for B2G (since 2020-11-27) transactions.

B2B e-Invoicing in Germany is in a phased rollout since 2025-01-01. Reception of EN 16931 e-invoices mandatory for all domestic businesses from 2025-01-01; per the BMF FAQ on mandatory e-invoicing , an existing email mailbox is sufficient. Issuance phased: turnover above €800,000 from 2027-01-01; all companies from 2028-01-01. Paper and unstructured electronic invoices remain permitted with buyer consent during the transition.

B2G e-Invoicing in Germany is mandatory since 2020-11-27. XRechnung mandatory for federal authorities via OZG-RE/Peppol.

Germany supports the following e-Invoice formats: XRechnung, ZUGFeRD, Peppol BIS.

Germany uses the following e-Invoicing standards: EN 16931, GoBD (Grundsätze zur Ordnungsmäßigkeit der Führung und Aufbewahrung von Büchern). Archiving requirement: 8 years retention for booking documents (Buchungsbelege) under §147 AO , reduced from 10 years by the Fourth Bureaucracy Relief Act (BEG IV) effective 2025-01-01. Original structured format must be preserved per BMF guidance. Cross-border archiving permitted under conditions..

B2G Federal: Centralised Platform Model
OZG-RE serves as the sole federal government portal for XRechnung submission. Leitweg-ID routing required in BT-10.
B2G State: Decentralised Exchange Model
State-level portals operate independently with Peppol as the common 4-corner network for interoperability. Peppol IDs use 0204: prefix + Leitweg-ID structure via KoSIT.
B2B: Post-Audit Model
No central platform or government intermediary. Direct peer-to-peer exchanges (email, EDI, third-party platforms) or optional Peppol network. Compliance verified post-issuance under GoBD standards.

Germany has penalties for e-Invoicing non-compliance. B2G Non-compliance: Suppliers to federal authorities failing to submit compliant eInvoices face payment delays and contract penalties. Invalid Leitweg-ID or non-compliant format results in invoice rejection. Buyers must be contacted to resolve delivery issues. B2B Issuance Non-compliance: After phased deadline, companies failing to issue eInvoices per mandate face administrative fines and tax penalties. Archiving Non-compliance: Failure to archive invoices in original format for 8 years violates GoBD and tax law.

Yes, Germany is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Germany is 1 January 2027: B2B issuance mandatory for €800k+ turnover. Large companies (turnover exceeding 800,000 EUR) required to issue eInvoices.

Cross-border e-Invoicing in Germany: ViDA regulations apply from 2030-07-01 for Digital Reporting Requirements on cross-border transactions. XRechnung and EN 16931 compliance required for federal procurement. Peppol network enables international supplier participation via accredited service providers. Suppliers must obtain valid Leitweg-ID from buyer authority and use correct Peppol ID structure (0204: + Leitweg-ID).

Exemptions from Germany e-Invoicing may apply to: Micro-businesses & Small Businesses. Check specific criteria as exemptions vary by transaction type and business size.