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E-invoicing in Germany: what you need to know (2026)

The rules, dates and technical basics for e-invoicing in Germany, each checked against its official source.

Mandatory

Receiving required since 1 January 2025

All businesses in Germany must be able to receive e-invoices; an e-mail inbox is enough. Issuing e-invoices to other German businesses becomes mandatory in stages, for everyone from 1 January 2028.

Next key date

1 January 2027

Larger businesses must issue

68days to go

Timeline

  1. In force

    27 November 2020

    Invoices to the federal government

    Suppliers to federal authorities must send e-invoices from €1,000, under the federal E-Invoicing Regulation (ERechV).

  2. In force

    1 January 2025

    Every business must be able to receive

    All businesses in Germany, including small businesses (Kleinunternehmer), must be able to receive e-invoices. An e-mail inbox is enough. Until the end of 2026, every business may still choose to send paper invoices, or PDF if the customer agrees.

  3. Next

    1 January 2027

    Larger businesses must issue

    Businesses whose total turnover in the previous year was over €800,000 must issue e-invoices to other German businesses. Smaller businesses may still send paper, or PDF if the customer agrees, until the end of the year.

  4. Later

    1 January 2028

    Every business must issue

    The transition ends: e-invoices are required between German businesses, apart from exceptions such as small amounts, travel tickets and small businesses (Kleinunternehmer).

Key facts

Network
Free choice: e-mail, an interface, a portal or another channel
Invoice format
XRechnung, ZUGFeRD 2.0.1+
Peppol ID
9930: + VAT number (USt-IdNr.)
Free government tool
E-invoice viewer on ELSTER (tax administration)

Free tools for Germany

Peppol check

See if a company can receive e-invoices via Peppol.

Peppol ID finder

Find the Peppol ID for an enterprise or VAT number.

E-invoice viewer

Open an XML e-invoice and read it like a normal invoice.

PDF extractor

Get the PDF and other files out of e-invoices.

Excel export

Turn e-invoices into one Excel or CSV file.

E-invoice validator

Check an e-invoice against the official rules, explained in plain language.

VAT number check

Check if a VAT number is valid and active.

Bulk Peppol check

Check up to 200 companies at once from a spreadsheet.

Sample files

Download example e-invoices to test with.

Popular guides

All guides

When do e-invoices become mandatory in Germany?

An overview of the e-invoicing rules in Germany: receiving since 1 January 2025, issuing in stages up to 1 January 2028, the exceptions and what you should do now.

Read the guide →

Do Kleinunternehmer have to issue e-invoices?

Kleinunternehmer (small businesses under § 19 UStG) do not have to issue e-invoices, but since 1 January 2025 they must be able to receive them. What this means in practice.

Read the guide →

XRechnung or ZUGFeRD: what is the difference?

Both formats count as e-invoices. The difference: ZUGFeRD is a PDF with embedded data, XRechnung is data only. Here is how to read both.

Read the guide →

Official sources

Last checked 25 October 2026

Questions about e-invoicing in Germany

Do I have to send e-invoices already?
Not necessarily yet. The timeline above shows when issuing becomes mandatory for you. Until then you may still send paper invoices, or PDF if your customer agrees. Receiving is already required.
Do small businesses (Kleinunternehmer) need e-invoicing?
Kleinunternehmer don’t have to issue e-invoices, but they must be able to receive them. An e-mail inbox is enough.
Which formats count as an e-invoice?
Structured formats that follow the European standard EN 16931, such as XRechnung, ZUGFeRD 2.0.1+. The ZUGFeRD profiles MINIMUM and BASIC-WL don’t count. A plain PDF is not an e-invoice.
Do I need a Leitweg-ID or Peppol?
Not for invoices to other businesses: the law doesn’t prescribe a channel, and a Leitweg-ID is only needed for invoices to public authorities. Many businesses can also be reached via Peppol; our Peppol check shows whether a company is registered.
What is my Peppol ID?
Usually your VAT number with the scheme code 9930 in front, for example 9930:DE271828182. Businesses that already had a VAT number use it as their business identification number (W-IdNr.) as well, which gives a second form with the code 0246.
Is this page official?
No. It’s an independent summary, checked against the official sources listed above. It is general information, not legal or tax advice.