Since 2025, e-invoicing applies to invoices between businesses in Germany. For freelancers and small businesses the next step is sending them. If you set it up right, it even saves you work, because e-invoices go into your bookkeeping without anyone typing them in and without scanning errors.
The short answer
You’ve had to be able to receive e-invoices since 1 January 2025. You have to send them from 1 January 2027 if your total turnover in 2026 was over €800,000. For everyone else the obligation starts on 1 January 2028. Small businesses under the Kleinunternehmer scheme (exempt from charging VAT) don’t have to issue e-invoices, and small invoices up to €250 including VAT are exempt.
What is an e-invoice?
An e-invoice is an invoice in a structured data format based on the European standard EN 16931. The main accepted formats are XRechnung and ZUGFeRD from version 2.0.1, except for the ZUGFeRD profiles MINIMUM and BASIC WL. A PDF you send by email isn’t an e-invoice. It counts as an “other invoice” (sonstige Rechnung).
What applies when?
| Period | What applies |
|---|---|
| Since 1 Jan 2025 | All businesses must be able to receive e-invoices |
| Until 31 Dec 2026 | Everyone can still send paper or, if the customer agrees, PDF |
| From 1 Jan 2027 | Sending is mandatory if the previous year’s turnover was over €800,000 |
| Until 31 Dec 2027 | With a previous year’s turnover of up to €800,000, paper or, if the customer agrees, PDF is still possible |
| From 1 Jan 2028 | Sending is mandatory for all businesses |
The obligation applies to invoices to other businesses in Germany. Invoices to private customers aren’t affected. The €800,000 threshold refers to your total turnover in the previous year, so for 2027 it’s your 2026 turnover. For the deadline, the date of the supply counts, not the invoice date.
FAQ on e-invoicing from Germany’s Federal Ministry of Finance (in German)
What this means for your bookkeeping
Receiving. Your software has to read XRechnung and ZUGFeRD, display them in a readable way and archive the original file. You keep invoices for eight years.
Sending. Your invoicing program has to create invoices in one of these formats. Check whether your software can do that before your deadline starts.
The upside. E-invoices contain all the data in machine-readable form. Supplier, amount, tax rate and invoice number no longer have to be read from a PDF, so far more of the booking can be automated.
Checklist
- Find out whether your total turnover in 2026 is over €800,000.
- Check whether your accounting software can receive, display and archive e-invoices.
- Use one dedicated email address for incoming invoices so nothing gets stuck in someone’s inbox.
- Check whether your invoicing program creates XRechnung or ZUGFeRD.
- Set up the process from receipt to booking so e-invoices go into your bookkeeping automatically.
How I can help
I set up your software so e-invoices come in automatically, get archived and go into your bookkeeping. If you like, I can take over the ongoing bookkeeping.
I record your day-to-day business transactions and prepare your VAT returns and year-end closing up to the final step. You or a tax advisor of your choice then submit them.
Common questions
Is a PDF by email still enough?
Until the end of 2026, yes, if your customer agrees. From 2027 only if your previous year’s turnover was €800,000 or less. From 2028 not anymore.
Do I need to do anything as a Kleinunternehmer?
You have to be able to receive e-invoices. You don’t have to issue them.
What happens if I don’t send an e-invoice once my deadline applies?
Then your invoice isn’t a proper invoice. Your customer risks losing their input VAT deduction and will ask you for a correct invoice.
Which format should I use?
ZUGFeRD is practical for many, because it combines a readable PDF with the structured data. XRechnung is pure XML. Both are accepted.
