E-Invoice Germany: The Complete Guide

Published 6 min read By the taxzeit Editorial Team · Berlin

Germany is rolling out a legal requirement for structured e-invoices in domestic B2B trade. This guide is the one-page overview: what counts as a valid e-invoice, when the mandate applies to you, which format to use, and how to create a compliant one in a few minutes.

The short version:

  • What: A structured, EN 16931-compliant invoice (XRechnung or ZUGFeRD) — not a plain PDF
  • Who: Domestic B2B transactions between businesses established in Germany
  • Receiving mandatory since: 1 January 2025, for every business
  • Issuing mandatory from: 1 January 2027 (revenue > €800,000), 1 January 2028 (everyone)
  • Exempt: B2C invoices, invoices up to roughly €250, transport tickets, cross-border invoices
  • Legal basis: Wachstumschancengesetz (2024), §14 UStG

What counts as an e-invoice in Germany

An e-invoice is not just an invoice sent electronically. It's a structured, machine-readable document that complies with the European standard EN 16931. In Germany, two formats are in practical use:

  • XRechnung — a pure XML file with no visual layout of its own; it needs software to render it as something a human can read.
  • ZUGFeRD (from version 2.0.1) — a hybrid PDF that looks like a normal invoice, with the same structured XML data embedded inside it so it works for both people and machines.

A regular PDF invoice, even a well-formatted one, does not qualify — it contains no embedded structured data a system can read automatically.

The mandate timeline

Germany's e-invoicing mandate rollout.
Date What changes
1 January 2025 Every business in Germany must be able to receive a structured e-invoice for domestic B2B transactions.
2025–2026 Transition period: businesses may still issue paper or PDF invoices, generally with the recipient's consent.
1 January 2027 Businesses with prior-year revenue above €800,000 must issue e-invoices for domestic B2B sales.
1 January 2028 The issuing obligation applies to practically all businesses, regardless of revenue.

Who's exempt

  • B2C invoices — the mandate only covers business-to-business sales.
  • Small-value invoices, generally up to €250, and transport tickets.
  • Cross-border invoices to or from businesses outside Germany — that's regulated separately at EU level, on a longer timeline.

Why Germany introduced it

The law is driven mainly by closing the VAT gap: structured invoice data gives tax authorities machine-readable transaction data instead of documents that would need to be requested and read individually, making VAT fraud (particularly carousel fraud) harder. It's also Germany's national step toward the EU-wide VAT in the Digital Age (ViDA) initiative for near-real-time digital reporting.

Create a compliant e-invoice now

Fill in your details — Kleinunternehmer and reverse-charge VAT rules are checked automatically. Live preview, PDF and XML download, free and in your browser.

Frequently asked questions

What is an e-invoice in Germany?

A structured, machine-readable invoice compliant with EN 16931 — typically XRechnung (pure XML) or ZUGFeRD (a hybrid PDF with embedded XML). A regular PDF doesn't qualify.

Is e-invoicing mandatory in Germany?

Yes, for domestic B2B transactions. Receiving has been mandatory since 1 January 2025; issuing becomes mandatory from 2027 (revenue over €800,000) and 2028 (everyone).

What's the difference between XRechnung and ZUGFeRD?

XRechnung is pure XML with no visual layout. ZUGFeRD is a hybrid PDF that looks like a normal invoice but has the same structured data embedded inside it.

Who is exempt from Germany's e-invoicing mandate?

B2C invoices, invoices up to roughly €250, transport tickets, and cross-border invoices to or from businesses outside Germany.

Can I create an e-invoice for free?

Yes — taxzeit's free generator runs in your browser, applies Kleinunternehmer and reverse-charge rules automatically, and exports a PDF preview plus a structured XML file.