When must I send e-invoices in Germany? Free 1-minute check
Answer five questions. You get the date German law gives you to send structured e-invoices (XRechnung or ZUGFeRD), what you must receive now, and the exceptions that apply.
How this check works
Germany's Growth Opportunities Act made structured e-invoices compulsory between German businesses, in three steps. The rules are in § 14 and § 27 (38) of the VAT Act (UStG).
Until 31 Dec 2026: paper, or PDF with the buyer's agreement, still allowed for 2026 sales
From 1 Jan 2027: send e-invoices if 2026 total turnover was over €800,000
During 2027: EDI allowed for everyone, with the buyer's agreement
From 1 Jan 2028: every German business sends e-invoices for B2B sales
- The duty applies to sales between businesses that are both established in Germany (§ 14 (2) UStG): registered office, management, or a German branch involved in the sale.
- An e-invoice must follow the European standard EN 16931 (XRechnung, or ZUGFeRD from version 2.0.1), or another format both sides agree that lets the EN 16931 data be extracted (§ 14 (1) UStG).
- Not covered: invoices of €250 or less (§ 33 UStDV), invoices from small businesses under § 19 UStG (§ 34a UStDV), sales to consumers, and most VAT-exempt sales under § 4 Nr. 8 to 29 UStG.
- Trade bodies have asked to move the €800,000 step to 2028. As of 1 November 2026 the law has not changed, so plan for 1 January 2027.
Official sources
- § 27 (38) UStG: transition dates (gesetze-im-internet.de) (checked 1 Nov 2026)
- § 14 UStG: what an e-invoice is and who must send one (checked 1 Nov 2026)
- § 33 UStDV: invoices up to €250 (checked 1 Nov 2026)
- IHK Region Stuttgart: Obligatorische E-Rechnungen (15 Oct 2026), summarising the BMF letters (checked 1 Nov 2026)
The Federal Ministry of Finance (BMF) e-invoice FAQ page did not load when we checked; the format points follow the BMF letter of 15 October 2024 as summarised by IHK.
Not legal or tax advice. This check gives the general rule from the official sources above. Confirm your own position with your tax adviser, customs broker or the authority before you rely on it.
Questions
Who must send e-invoices in Germany from 1 January 2027?
German businesses whose total turnover in 2026 was more than €800,000, for sales to other businesses established in Germany. Smaller businesses may keep sending paper, or PDF with the buyer's agreement, until the end of 2027.
When must every German business send e-invoices?
From 1 January 2028, for B2B sales within Germany. Receiving has been compulsory for every German business since 1 January 2025.
Do invoices under €250 have to be e-invoices?
No. Under § 33 UStDV an invoice whose total is €250 or less can always be sent as paper or PDF.
Can we keep using EDI?
Yes, during 2027 for any business, with the buyer's agreement. From 2028 an EDI format only counts if the EN 16931 data can be extracted from it correctly.
Does the e-invoice rule apply to foreign companies selling to Germany?
The duty applies when both seller and buyer are established in Germany. A foreign seller without a German establishment involved in the sale is outside it, but German customers may still ask for XRechnung or ZUGFeRD.
Is a PDF invoice an e-invoice?
No. A PDF sent by email counts as an 'other invoice'. An e-invoice is structured data: XRechnung XML, or a ZUGFeRD PDF with the XML inside, following EN 16931.
Tell us what you need.
Website, catalogue, software or app. Message us and we reply within one working day.
Tap one. Your message is already written: just press send.