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Germany e-Invoicing

E-Rechnungspflicht in Deutschland

Updated 15 February 2026

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Read our full Germany e-invoicing compliance guide

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

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.
B2C
none
B2G
mandatory
since 27 November 2020
XRechnung mandatory for federal authorities via OZG-RE/Peppol.

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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).

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.

Standards:

EN 16931
GoBD (Grundsätze zur Ordnungsmäßigkeit der Führung und Aufbewahrung von Büchern)

Supported Formats:

XRechnung
ZUGFeRD
Peppol BIS

Clearance Model:

B2G Federal: Centralized Platform Model
OZG-RE serves as the sole federal government portal for XRechnung submission. Leitweg-ID routing required in BT-10.
B2G State: Decentralized 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.

Archiving Requirements:

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.

N/A
No SAF-T; emphasis on eInvoicing and ViDA alignment.

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.

Featured Solutions for Germany

B2Brouter logo
B2Brouter

B2Brouter is a global e-invoicing and tax reporting platform and accredited Peppol Access Point, helping businesses exchange compliant electronic documents through Peppol and other public and private

ClearTax logo
ClearTax

ClearTax is a global leader in tax compliance and e-invoicing, with a presence spanning India, Southeast Asia, the Middle East, Europe, and the USA. Our AI-native platform delivers end-to-end complian

Solutions for Germany

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A-Cube API
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Frequently asked questions about e-Invoicing in Germany

Primary sources for Germany

ec.europa.eu, e-rechnung-bund.de, gesetze-im-internet.de, e-rechnung-bund.de, en.e-rechnung-bund.de, bundesfinanzministerium.de, bundesfinanzministerium.de, en.e-rechnung-bund.de.

Related Countries

France
phased
Greece
phased
Ireland
phased
Poland
phased