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ERP ReferenceE-invoicing mandates

Country · DE

E-invoicing in Germany

Last verified · official sources

B2B (domestic)

In force

In Germany, recipients have had to accept and process e-invoices since 1 January 2025; there is no general obligation to send them; a legislated step follows from 1 January 2027.

B2G (public sector)

In force

In Germany, recipients have had to accept and process e-invoices since 1 November 2019; a general sending obligation is not stated in the sources we checked.

Key facts

Model
Post-audit: invoices are exchanged between the parties; no tax-authority clearance before delivery.
Formats
Network / platform
No mandated network for B2B; for B2G, ZRE / OZG-RE platforms with Leitweg-ID routing and Peppol
Archiving period
8 years
Penalties
Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

  1. 1 November 2019B2GIn forcereceive

    Public sector entities must receive and process EN 16931 e-invoices (e-Bill law / eInvoicing Regulation, contracts above EU thresholds)

  2. 18 April 2020B2GIn forcereceive

    Authorities of the federal states (Länder) mandated to accept e-invoices

  3. 1 January 2025B2BIn forcereceive only

    All businesses must be able to receive EN 16931 e-invoices for domestic B2B supplies (an e-mail address is sufficient); paper and non-EN electronic invoices still allowed with the buyer's consent

  4. 1 January 2027B2BLegislated (not yet in force)send and receive

    Transition ends for issuers with prior-year turnover above EUR 800,000: they must issue e-invoices (paper and other formats allowed for all issuers only until 31 Dec 2026)

  5. 1 January 2028B2BLegislated (not yet in force)send and receive

    Transition ends for all issuers (prior-year turnover up to EUR 800,000) and for EDI procedures that do not meet the e-invoice definition: e-invoicing mandatory for all domestic B2B supplies

Details and caveats

Mandatory B2B e-invoicing introduced by the Growth Opportunities Act (Wachstumschancengesetz, 2024). No clearance or real-time reporting. Since 1 Jan 2025 only structured invoices that allow electronic processing count as e-invoices; a plain PDF is an 'other invoice'. Retention: 8 years for incoming and outgoing invoices (section 14b UStG), structured part kept unaltered. XRechnung is the national CIUS (maintained by KoSIT, the German Peppol Authority); ZUGFeRD 2.x is accepted as a hybrid PDF+XML format. B2G is decentralised: the federal ZRE requires XRechnung; OZG-RE is used by some states. The fetched EC factsheet (last updated Aug 2025) does not state the date from which federal suppliers must send e-invoices.

ERP support in Germany

FAQ

Is B2B e-invoicing mandatory in Germany?

In Germany, recipients have had to accept and process e-invoices since 1 January 2025; there is no general obligation to send them; a legislated step follows from 1 January 2027.

Is e-invoicing mandatory for suppliers to the public sector (B2G) in Germany?

In Germany, recipients have had to accept and process e-invoices since 1 November 2019; a general sending obligation is not stated in the sources we checked.

Which e-invoice formats and network are used in Germany?

Formats recorded from official sources: XRechnung, ZUGFeRD, Peppol BIS Billing 3.0, EN 16931 (UBL 2.1 / CII). Network or platform: No mandated network for B2B; for B2G, ZRE / OZG-RE platforms with Leitweg-ID routing and Peppol.

Related

Sources

Last verified . Always check the official source before acting.