Germany e-invoicing mandate
The German Growth Opportunities Act (Wachstumschancengesetz, 2024) introduced mandatory e-invoicing for all domestic B2B transactions under § 14 UStG. The obligation is being rolled out in phases: first receipt, then issuance.
Last updated: 2026-06-01
2025-01-01
E-invoice receipt obligation
All German businesses must be able to receive and process structured e-invoices (XRechnung, ZUGFeRD/Factur-X) for domestic B2B transactions.
§ 14(1) UStG — Wachstumschancengesetz (BGBl. 2024 I Nr. 108)
2027-01-01
E-invoice issuance — large companies
Companies with prior-year turnover above €800,000 must issue structured e-invoices for domestic B2B transactions. Transitional rules for existing EDI processes until end of 2027.
§ 14(3) UStG — Wachstumschancengesetz (BGBl. 2024 I Nr. 108)
2028-01-01
E-invoice issuance — all businesses
All German businesses must issue structured e-invoices for domestic B2B transactions. Small businesses without VAT registration are exempt from the issuance obligation.
§ 14(3) UStG — Wachstumschancengesetz (BGBl. 2024 I Nr. 108)
Frequently asked questions
Which formats are accepted for the German e-invoicing mandate?▼
Any EN 16931-compliant format: XRechnung (UBL and CII), ZUGFeRD 2.x (COMFORT profile and above), Factur-X. Plain PDFs without embedded XML are not considered e-invoices under § 14 UStG.
Does the mandate apply to small businesses?▼
The receipt obligation applies to all businesses since January 2025. The issuance obligation also applies to small businesses (from 2028), but only for VAT-taxable transactions — small businesses without VAT registration (§ 19 UStG) are exempt from issuance.
What about cross-border invoices?▼
Germany's e-invoicing mandate under § 14 UStG applies only to domestic B2B transactions — supplies between German businesses with domestic performance. Cross-border transactions and B2C transactions are excluded.
What transitional rules exist for EDI processes?▼
Businesses already using EDI processes (EDIFACT or similar) can continue until 31 December 2027 with recipient consent. From 2028, migration to EN 16931-compliant formats is mandatory.
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