E-invoicing in Germany

Germany’s e-invoicing reform is one of the most significant compliance changes in the European market. From 1 January 2025, businesses must be able to receive structured electronic invoices for domestic B2B transactions. The obligation to issue structured e-invoices is phased in, with major milestones in 2027 and 2028.
Book a discovery call
Germany’s model is not a single clearance platform model. Instead, it focuses on the legal definition of an electronic invoice, EN 16931 compatibility and phased transition rules. This gives companies flexibility in transmission routes, but it also puts pressure on ERP data quality, invoice validation and internal readiness.

At a glance

B2B receiving
Mandatory ability to receive structured e-invoices from 1 Jan 2025
B2B issuing
Phased: broad transitional relief through 2026; larger businesses from 2027; all in-scope businesses from 2028
B2G e-invoicing
Federal and state-level B2G mandates already exist
Accepted formats
XRechnung and EN 16931-compliant formats; ZUGFeRD/Factur-X profiles may be used where compliant
Transmission route
No single mandated channel for B2B; email and agreed technical channels may be used
Strategic direction
Structured invoicing first, digital reporting alignment later under ViDA

What the mandate means

A German electronic invoice is not simply an invoice sent electronically. For domestic B2B transactions, the invoice must be issued, transmitted and received in a structured electronic format that enables electronic processing and aligns with the European standard, unless a valid exception or transitional rule applies.
From 2025, the biggest immediate impact is on receiving. All in-scope businesses must be able to receive structured e-invoices. Issuing obligations then increase in phases. During the transition, businesses can still use other invoice formats in certain circumstances, but that window narrows sharply from 2027 and closes for the general market from 2028.
​

Timeline

27 Nov 2020: E-invoicing became mandatory for many suppliers to federal public-sector customers

1 Jan 2025: Domestic B2B e-invoicing reform started; receiving structured e-invoices became mandatory

31 Dec 2026: General transitional period for issuing non-structured invoices ends

1 Jan 2027: Businesses above the EUR 800,000 turnover threshold generally move into mandatory structured issuing

1 Jan 2028: Mandatory structured e-invoice issuing applies broadly to remaining in-scope businesses

What businesses should do now

German e-invoicing readiness should start with inbound AP capability. Can the business receive, validate, route, archive and process structured invoices without manual rekeying?

‍

‍

​

AR teams should map invoice data to XRechnung or another EN 16931-compliant structure

​

Align tax codes and customer master data

​

Decide which transmission channels customers will accept

Book a discovery call

Need to prepare for e-invoicing mandates across Europe and the UAE?

Need to prepare for e-invoicing mandates across Europe and the UAE? Our compliance-ready e-invoicing solution helps you connect to local platforms, validate invoice data, automate exchange and keep pace with changing mandates from a single, scalable architecture.

​

Frequently asked questions

Not for the new B2B mandate. A simple PDF is an electronic document, but it is not the structured e-invoice required for in-scope transactions once the mandate applies.

No. Germany’s B2B rules do not currently impose a single government clearance channel. Businesses can agree transmission routes, provided the invoice itself meets the legal requirements.

Sources:‍

German Federal Ministry of Finance: FAQ on e-invoicing

European Commission: eInvoicing in Germany

Platform
Solutions
Resources
Company
© Copyright 2026 Semansys Technologies B.V.