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Germany e-Invoicing
E-Rechnungspflicht in Deutschland
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Germany's B2B mandate rests on its own law, the Wachstumschancengesetz of March 2024. The receive duty has applied since January 2025; issuing phases in by turnover in 2027 and 2028. XRechnung (pure XML) and ZUGFeRD (hybrid PDF and XML) both qualify. Peppol carries federal B2G invoicing.
Previous
1 January 2025B2B
Mandatory reception and archiving requirements
Latest
15 September 2026
KoSIT publishes XRechnung 4.0 pre-release
Next
1 January 2027B2B
B2B issuance mandatory above €800,000 turnover
Germany e-Invoicing OverviewViDA
B2B
phased
since 1 January 2025Applies from
| 1 January 2025 | Receive | All domestic businesses |
| 1 January 2027 | Issue | Domestic businesses · Total turnover (section 19(2) UStG) above EUR 800,000 in the preceding calendar year |
| 1 January 2028 | Issue | All remaining domestic businesses |
Scope
Domestic businesses, for their domestic B2B supplies
Format
XRechnung (EN 16931), ZUGFeRD (EN 16931 hybrid)
Channel
No prescribed route: email, EDI, a service provider or Peppol
Exempt
Kleinunternehmer (issuing only), invoices up to 250 euros gross, travel tickets and many VAT-exempt supplies
Reporting
Intra-community from 1 July 2030
B2G
mandatory
since 27 November 2020Applies from
- Issue: 27 November 2020
Scope
Suppliers to the direct federal administration
Format
XRechnung (EN 16931), Peppol BIS (EN 16931)
Channel
OZG-RE portal or Peppol, addressed with a Leitweg-ID
Exempt
Direct awards invoiced at up to 1,000 euros, classified invoice data and some overseas procurement
B2C
none
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A-Cube API
Network ProviderItalian API-first e-invoicing and tax-compliance platform founded in 2018. Certified Peppol Access Point and SDI-accredited intermediary with dedicated REST API products for Italy (SDI), Poland (KSeF), Belgium (Peppol), France (Chorus Pro), Germany (XRechnung / ZUGFeRD) and the UAE (Peppol). Features AI-powered PDF-to-XML conversion, electronic receipts, e-archiving, open banking APIs, and connect
Coverage
Multi-Country
Technical
Peppol
API
Certified
ISO 27001
For
SMB
Mid-Market
Enterprise
Implementation Timeline(17 events)
Key deadlines: Receive: Jan 2025 · Issue above €800,000: Jan 2027 · All: Jan 2028
Wachstumschancengesetz creates the B2B mandate
27 March 2024
B2B
GoBD 2nd amendment for e-invoicing
14 July 2025
Domestic
Invoice particulars in other EU official languages
17 September 2025
Domestic
BMF Clarifications on Format and Archiving
15 October 2025
Domestic
BMF e-invoicing FAQ updated (Stand März 2026)
23 March 2026
B2B
BMF Action Plan announces electronic VAT reporting
16 July 2026
Domestic
B2B issuance mandatory above €800,000 turnover
1 January 2027
B2B
B2B issuance mandatory for all domestic businesses
1 January 2028
B2B
Premium Sponsors
Compliance Regime
Threshold
No per-invoice threshold. Issuance binds from 1 January 2027 where total turnover under section 19(2) UStG in the preceding calendar year exceeded 800,000 euros, and from 1 January 2028 for all domestic businesses.
CTC Model
Post-audit
No clearance or real-time reporting: B2B invoices pass directly between the parties and are checked after issuance; federal B2G runs through OZG-RE or Peppol.
More detail
B2G Federal: Centralised Platform Model
OZG-RE is the federal invoice submission portal and, since ZRE closed, the only route into the direct federal administration. Peppol is an alternative channel into it.
B2G State: Decentralised Exchange Model
The Länder run their own portals, with Peppol as the common four-corner network for interoperability.
B2B: Post-Audit Model
No central platform and no government intermediary. Invoices pass directly between the parties by email, EDI, a service provider or Peppol, and compliance is checked after issuance under the GoBD.
Network
Peppol and OZG-RE for B2G; no prescribed transmission route for B2B
Standards
EN 16931, GoBD (Grundsätze zur Ordnungsmäßigkeit der Führung und Aufbewahrung von Büchern)
Record-keeping & Reporting
Archiving
8 years retention
Structured part kept unaltered in its original form
Archiving abroad permitted
More detail
Eight years for a copy of every incoming and outgoing invoice under section 14b(1) UStG , matching the eight-year period for booking documents in section 147 AO . At least the structured part of an e-invoice must be kept unaltered in its original form per the BMF letter of 15 October 2025 , which also states that storing e-invoices outside a GoBD-compliant system is not by itself a breach. A business established in Germany must archive in Germany, but may hold electronic invoices elsewhere in the EU where full online access is guaranteed and the tax office is notified of the location (section 14b(2) UStG).
SAF-T
Not required
No SAF-T filing. Digital access to accounting records in a tax audit runs through section 147(6) AO and the GoBD instead.
Max Penalty
Up to 5,000 euros per infringement under section 26a(2) UStG for failing to issue an invoice, or failing to issue it within the six months set by section 14(2) UStG.
Technical Formats
| Format | Type | Notes |
|---|---|---|
| XRechnung | XML (CII/UBL) | Named by the BMF as the German EN 16931 standard meeting section 14(1) sentence 6 no. 1 UStG; mandatory for federal B2G. A conformant Extension XRechnung covers sector-specific needs |
| ZUGFeRD | Hybrid PDF/XML | Valid from version 2.0.1, excluding the MINIMUM and BASIC-WL profiles, per the BMF letter of 15 October 2025; PDF/A-3 with embedded XML |
| Peppol BIS Billing 3.0 | XML (UBL) | EN 16931 CIUS used to reach federal authorities over the Peppol network; the BMF letter names only XRechnung and ZUGFeRD as examples |
Penalties
Input VAT Deduction
Input VAT not deductible in principle until corrected
More detail
Where a supply requires an e-invoice, only an e-invoice satisfies sections 14 and 14a UStG. The BMF letter of 15 October 2025 inserts into section 15.2a UStAE that any other invoice issued in such a case is not a proper invoice and does not in principle entitle the recipient to deduct input VAT, subject to correction.
Retention Failures
Up to EUR 5,000
Exemptions
Small-Amount Invoices
Up to EUR 250 gross per invoice
Travel Tickets
Outside the issuance duty
Kleinunternehmer
Exempt from issuing; must still be able to receive
Tax-Exempt Supplies
Many exempt supplies and consumer invoices outside the duty
Federal B2G Carve-outs
Direct awards, classified data and some overseas procurement
More detail
The supplier's duty to invoice electronically under section 3(1) ERechV does not apply to a direct award (Direktauftrag) invoiced at up to 1,000 euros, to invoice data classified under the Sicherheitsüberprüfungsgesetz (section 8 ERechV ), or to foreign missions below the GWB threshold and other overseas procurement where the supplier lacks the technical means to issue electronically (section 9 ERechV ).
Cross-border Conditions
Intra-EU B2B
ViDA digital reporting applies from 1 July 2030
More detail
ViDA Digital Reporting Requirements apply to cross-border B2B transactions from 1 July 2030, with domestic systems to converge by 1 January 2035.
International B2G
Suppliers need the buyer's Leitweg-ID and Peppol scheme 0204
Latest Update
Technical Update
15 Sept 2026KoSIT publishes XRechnung 4.0 pre-release
KoSIT published a pre-release of the XRechnung 4.0 specification on 15 September 2026. It is not meant for productive use: the final bundle is expected in spring 2027 and XRechnung 3.0 stays in force until at least 31 July 2027. Statutory deadlines are unchanged.
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Very informative and a great app. For now I have 2 suggestions. 1) when opening the app, the country overview seems to be random. Maybe…
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Read our full Germany e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
Official Sources
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Frequently asked questions about e-Invoicing in Germany
Yes, e-Invoicing is mandatory in Germany for B2G (since 27 November 2020) transactions. B2B is in a phased rollout, and receiving e-invoices has been mandatory since 1 January 2025.
B2B e-Invoicing in Germany is in a phased rollout since 1 January 2025. The rollout runs in phases: 1 January 2025 (receive, all domestic businesses); 1 January 2027 (issue, domestic businesses); 1 January 2028 (issue, all remaining domestic businesses). Scope: Domestic businesses, for their domestic B2B supplies. An existing email mailbox is enough to receive, per the BMF FAQ on mandatory e-invoicing . EDI transmission agreed with the recipient may continue until 31 December 2027 under section 27(38) UStG .
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; Structured part kept unaltered in its original form; Archiving abroad permitted.
No clearance or real-time reporting: B2B invoices pass directly between the parties and are checked after issuance; federal B2G runs through OZG-RE or Peppol.
Germany has penalties for e-Invoicing non-compliance. Input VAT Deduction: Input VAT not deductible in principle until corrected; Retention Failures: Up to EUR 5,000; B2G Submission Failures: Rejected at OZG-RE; payment waits for a compliant invoice.
Yes. Germany falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.
The next e-Invoicing deadline in Germany is 1 January 2027: B2B issuance mandatory above €800,000 turnover. The first transitional period in section 27(38) UStG closes on 31 December 2026, so a domestic business whose total turnover under section 19(2) UStG exceeded 800,000 euros in the preceding calendar year must issue e-invoices for its domestic B2B supplies.
Cross-border e-Invoicing in Germany: ViDA Digital Reporting Requirements apply to cross-border B2B transactions from 1 July 2030, with domestic systems to converge by 1 January 2035. 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: Small-Amount Invoices, Travel Tickets, Kleinunternehmer. Check specific criteria as exemptions vary by transaction type and business size.