Germany's e-invoicing mandate 2025–2028: what small businesses need to know

Guide · Updated October 2026 · Source: German Federal Ministry of Finance FAQ

In short: Since 1 January 2025 every business in Germany must be able to receive e-invoices. For issuing there are transition periods: from 2027 businesses with more than €800,000 turnover in the previous year must issue e-invoices, from 2028 all businesses. Small businesses under the "Kleinunternehmer" scheme and invoices up to €250 are exempt.

Timeline

From	Rule
1 January 2025	All domestic businesses must be able to receive e-invoices. An e-mail inbox is enough.
until 31 December 2026	Paper invoices and plain PDF invoices are still allowed (other electronic formats only with the recipient's consent).
1 January 2027	Businesses with more than €800,000 turnover in the previous year must issue e-invoices. Smaller businesses may keep using paper and PDF until the end of 2027.
1 January 2028	All businesses must issue e-invoices to other domestic businesses. Existing EDI processes must then also meet the new requirements.

What counts as an e-invoice?

An e-invoice is an invoice in a structured electronic format following the European standard EN 16931, so software can process it automatically. In Germany the usual formats are XRechnung and ZUGFeRD from version 2.0.1 (except the MINIMUM and BASIC-WL profiles).

A plain PDF invoice is not an e-invoice – even when it is sent by e-mail. For hybrid formats such as ZUGFeRD, the data in the XML part now prevails over the visible PDF.

Exemptions

Small-amount invoices up to €250 gross
Supplies by small businesses under the Kleinunternehmer scheme
Tickets that count as invoices
Invoices to consumers (B2C) and to legal persons that are not businesses

Note: even exempt small businesses must be able to receive e-invoices.

Your software only produces PDF invoices? Create a valid e-invoice for free with our form – checked against the official validation rules. AI import of PDF invoices is coming soon.
Create an e-invoice for free →

What to do now

Be ready to receive: decide which e-mail address receives e-invoices. You can read XML invoices with our free e-invoice viewer.
Archive correctly: keep the e-invoice in its original format (the XML file), not only a printout.
Check your invoicing software: ask whether it can produce XRechnung or ZUGFeRD before your deadline.
Bridge the gap: create single invoices with our e-invoice creator or convert existing PDFs with AI (coming soon).

Invoices to public authorities (B2G)

For public customers e-invoicing has been required for longer. The federal government usually expects an XRechnung submitted through its invoice portals and a Leitweg-ID as buyer reference, which the authority gives you.

Source: German Federal Ministry of Finance, FAQ on the introduction of mandatory e-invoicing (bundesfinanzministerium.de). This guide is not tax advice.