E-invoicing mandate — Germany
The format is prescribed, the route is not: the invoice must be structured, but which channel carries it to the recipient is left to the parties. A format tool is sufficient here as well.
The stages over time
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1/1/2025
Germany · obligation to receive in force
Every business must be able to receive structured e-invoices. A PDF by e-mail does not satisfy this.
Legal basis: § 14 UStG (Wachstumschancengesetz) · Last reviewed: 10/26/2026 -
1/1/2027 · in 65 days
Germany · obligation to issue, stage 1 next deadline
Businesses with more than € 800,000 turnover in the previous year must issue B2B invoices in structured form — XRechnung or ZUGFeRD from profile EN 16931 upwards.
Threshold: more than € 800,000 turnover in the previous year.
Legal basis: § 14 UStG · Last reviewed: 10/26/2026 -
1/1/2028 · in 430 days
Germany · obligation to issue, all enacted
The turnover threshold falls away; the obligation applies to every business.
Legal basis: § 14 UStG · Last reviewed: 10/26/2026
Platforms and authorities
XRechnung · ZUGFeRD · Peppol
What Invoiceflair can do — Germany
Create and validate: XRechnung ZUGFeRD Peppol
Read and convert only: ZUGFeRD 1.0
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.