Since 1 January 2025, e-invoicing has been mandatory in Germany for domestic business-to-business (B2B) transactions. The legal basis is § 14 of the German VAT Act (UStG) as amended by the Growth Opportunities Act: an e-invoice is an invoice in a structured electronic format that complies with the European standard EN 16931 and can be processed automatically. Under this definition, a PDF sent by email is no longer an e-invoice but an "other invoice".
The mandate is phased in. Every business has had to be able to receive e-invoices since 2025. Issuing follows transition periods: paper and PDF invoices remain permitted until the end of 2026, businesses with a prior-year turnover above EUR 800,000 must issue e-invoices from 2027, and all other businesses from 2028. Exemptions include small-amount invoices up to EUR 250, travel tickets and small businesses under § 19 UStG, which must nevertheless be able to receive e-invoices. Invoices to public authorities have followed their own rules for longer, such as the federal E-Invoicing Ordinance (ERechV).
In this category we explain deadlines, exemptions and edge cases based on the statutes and the guidance of the German Federal Ministry of Finance, with concrete examples for freelancers, trades and small and mid-sized companies. Use the invoice checker to see whether an invoice contains every mandatory detail, and the small business calculator to find out whether the exemption applies to you.
Tools for this topic
- Invoice Mandatory Fields CheckerVerify all mandatory §14 UStG invoice fields via checklist or XRechnung/ZUGFeRD XML.Open tool →
- Kleinunternehmer Calculator §19 UStGCheck whether your revenue stays within Germany's 2025 small-business VAT thresholds.Open tool →
- XRechnung ViewerParse, validate & repair German e-invoices with GoBD-compliant audit trail.Open tool →
All articles on this topic
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E-invoice example for Germany with real XML: every XRechnung field mapped to its BT number, validation rule and § 14 UStG, plus the same invoice as ZUGFeRD.
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E-invoicing for tradespeople in Germany: deadlines, type codes for progress and final invoices, reverse charge under § 13b and the rules for private clients.
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Freelance e-invoicing in Germany explained: when you must send e-invoices, why small businesses (Kleinunternehmer) are exempt and how to attach timesheets.
9 min readRead Germany's E-Invoicing Mandate: Deadlines, Scope and Exemptions (2026)
Germany's e-invoicing mandate: receiving since 2025, issuing from 2027 or 2028 depending on turnover. Deadlines, the €800,000 rule and exemptions explained.
9 min readRead