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Germany e-Invoicing
Updated 15 February 2026
Read our full Germany e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
B2B
phased
since 1 January 2025Mandatory reception from 2025-01-01; phased issuance: €800k+ threshold 2027-01-01, all companies 2028-01-01.
B2C
none
B2G
mandatory
since 27 November 2020XRechnung 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.
Penalties
B2G Non-compliance
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 (from 2025-01-01). Original structured format required. Cross-border archiving permitted under conditions.
N/A
No SAF-T; emphasis on eInvoicing and ViDA alignment.
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.
Tax Code Updates (GoBD Guidance)
1 September 2025
Domestic
Application Decree amended to reflect updated GoBD guidance on electronic recording systems.
Language Requirements Clarification
17 September 2025
Domestic
Invoice details may use official EU language terms alongside German, with standardized multilingual references permitted.
BMF Clarifications on Format and Archiving
15 October 2025
Domestic
Distinguished format errors from business rule errors; reaffirmed EN 16931 validation standards; e-invoices must be archived in original structured format; credit notes must be issued as e-invoices.
ZRE portal discontinuation, OZG-RE becomes sole federal platform
31 December 2025
B2G
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.
