Germany e-Invoicing News and Updates
Every Germany e-invoicing change recorded here: 9 updates, newest first, each cited to its official source. Last change logged 15 October 2026.
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October 2026
Germany
Timeline Update
B2B
BMF letter adds supplementary rules for mandatory e-invoicing
On 15 October 2026 the Federal Ministry of Finance (BMF) published a letter with supplementary rules for mandatory B2B e-invoicing , agreed with the federal states. It covers advance and final invoices, construction and gross-price invoices, business-rule errors and the administrative-offence rule. E-invoices issued up to 31 December 2026 that meet the earlier letters but not the new rules are not challenged. The 2027 and 2028 deadlines are unchanged.
15 OctView Germany e-Invoicing mandate
September 2026
Germany
Technical Update
KoSIT 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.
July 2026
Germany
Timeline Update
BMF Action Plan commits Germany to electronic VAT reporting
The Bundesministerium der Finanzen published a 26-measure Action Plan against tax and financial crime . Measure 18 commits Germany to an electronic reporting system for VAT under which businesses report their turnover promptly and individually, so that gaps in VAT fraud are closed and VAT carousels are detected sooner. Measure 19 proposes extending the retention period for booking documents to 15 years, and measure 20 would require third-country companies to hold tax-relevant data on mirror servers in Germany. The document sets out political objectives only: it names no draft legislation, no scope and no start date, and it does not change the 2027 and 2028 e-invoicing deadlines.
16 JulView Germany e-Invoicing mandate
June 2026
Germany
Technical Update
B2B
FeRD publishes ZUGFeRD 2.5
FeRD released ZUGFeRD 2.5 on 10 June 2026. The version brings the code lists and validation artefacts into line with the current EN 16931 publication and adds elements to the EXTENDED profile in step with the revised EN 16931-1 data model. Nothing in the legal position changes: the BMF still treats ZUGFeRD from version 2.0.1, excluding the MINIMUM and BASIC-WL profiles, as a valid e-invoice format.
10 JunView Germany e-Invoicing mandate
March 2026
Germany
Technical Update
B2B
BMF updates mandatory e-invoicing FAQ (Stand März 2026)
The Bundesministerium der Finanzen refreshed its FAQ on mandatory e-invoicing, now marked Stand: März 2026 . A new question 7b covers collective invoices (Sammelrechnungen), invoice corrections, construction services and advance, prepayment and final invoices, and a new question 12a explains how a received e-invoice can be visualised, including through the official ELSTER e-invoice viewer . The FAQ points to the BMF letters of October 2024 and October 2025 for the detailed administrative position; no deadlines or mandate scope changed.
23 MarView Germany e-Invoicing mandate
October 2025
Germany
Timeline Update
B2B
BMF Clarifications on Format and Archiving
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.
September 2025
Germany
Timeline Update
B2G
ZRE deactivated; OZG-RE migration cutover completed
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. OZG-RE becomes the sole federal invoice submission portal; Peppol submission remains supported.
Germany
Timeline Update
B2B
Language Requirements Clarification
BMF Schreiben of 17 September 2025 lets certain mandatory invoice particulars carry the wording used in another official EU language instead of the German term, and adds Anlage 8 to the UStAE listing standard equivalents such as "Reverse charge" and "Self-billing".
July 2025
Germany
Timeline Update
B2B
GoBD 2nd amendment for e-invoicing
BMF Schreiben of 14 July 2025 amends the GoBD principles to align with mandatory B2B e-invoicing. For hybrid invoices such as ZUGFeRD, the human-readable part need only be retained alongside the structured part where it contains additional or differing tax-relevant information.
News from other countries
- United Arab Emirates14
- Brazil11
- France11
- Côte d'Ivoire10
- Slovakia9
- China8
- Denmark8
- Spain8
- Malaysia8
- Poland7
- Romania7
- Argentina6
- Chile6
- Greece6
- Sri Lanka6
- Malawi6
- Oman6
- Vietnam6
- Belgium5
- Burundi5
- Republic of the Congo5
- Croatia5
- Indonesia5
- North Macedonia5
- Mauritius5
- Costa Rica4
- Dominican Republic4
- United Kingdom4
- Ireland4
- Italy4
- Kazakhstan4
- Luxembourg4
- Moldova4
- Niger4
- Portugal4
- Russia4
- Tajikistan4
- Turkey4
- Bolivia3
- Estonia3
- Fiji3
- Hungary3
- India3
- Iran3
- Laos3
- Liberia3
- Netherlands3
- New Zealand3
- Philippines3
- Puerto Rico3
- Serbia3
- Singapore3
- Sierra Leone3
- Vanuatu3
United Arab Emirates
Brazil
France
Côte d'Ivoire
Slovakia
China
Denmark
Spain
Malaysia
Poland
Romania
Argentina
Chile
Greece
Sri Lanka
Malawi
Oman
Vietnam
Belgium
Burundi
Republic of the Congo
Croatia
Indonesia
North Macedonia
Mauritius
Costa Rica
Dominican Republic
United Kingdom
Ireland
Italy
Kazakhstan
Luxembourg
Moldova
Niger
Portugal
Russia
Tajikistan
Turkey
Bolivia
Estonia
Fiji
Hungary
India
Iran
Laos
Liberia
Netherlands
New Zealand
Philippines
Puerto Rico
Serbia
Singapore
Sierra Leone
Vanuatu