Germany e-invoice issuance — January 2027 deadline
From 1 January 2027, German businesses with prior-year turnover above €800,000 must issue structured e-invoices for all domestic B2B transactions. This is Phase 2 of Germany's e-invoicing rollout under § 14 UStG — the receipt obligation has been live since January 2025.
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 31 December 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.
§ 14(3) UStG — Wachstumschancengesetz (BGBl. 2024 I Nr. 108)
Frequently asked questions
Does the €800,000 threshold apply to me?▼
The threshold is based on your total turnover in the preceding calendar year (2026). If your 2026 turnover exceeds €800,000, you are required to issue e-invoices from 1 January 2027. The relevant turnover is taxable supply under § 14(3) UStG.
Which formats are accepted for issuance?▼
Any EN 16931-compliant format: XRechnung (UBL 2.1 or UN/CEFACT CII), ZUGFeRD 2.x (COMFORT profile or above), and Factur-X. Plain PDFs without embedded XML are not e-invoices under § 14 UStG.
What about existing 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.
What do I need to do before January 2027?▼
Check whether your accounting or ERP software can output XRechnung or ZUGFeRD. Test your outgoing invoices with the free validator against XRechnung rules. Discuss transitional EDI arrangements with your tax adviser.
What if my customer can't receive e-invoices?▼
Since January 2025, all German businesses are legally required to be able to receive e-invoices. If your customer cannot, the non-compliance is theirs — not yours as the issuer.
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