Germany B2B E-Invoicing Requirements 2025
What German businesses need to know about B2B e-invoice mandates
Last verified: 15 January 2025(verification pending)
Source: German Federal Ministry of Finance
Germany B2B Invoicing — Key Facts
- Reception Mandatory
- January 1, 2025
- Sending (€800k+ revenue)
- January 1, 2027
- Sending (All businesses)
- January 1, 2028
- Required Format
- EN 16931 compliant
- Accepted Formats
- XRechnung, ZUGFeRD 2.x, Peppol BIS
Overview
Germany has implemented mandatory B2B e-invoicing in phases, starting with the requirement for all businesses to receive structured electronic invoices from January 1, 2025. This represents a significant shift in how B2B transactions are conducted in Europe's largest economy.
Timeline
January 1, 2025
Reception Mandatory
Now ActiveJanuary 1, 2027
Sending (Large Businesses)
January 1, 2028
Sending (All Businesses)
The mandate rolls out in three phases: Reception from January 2025, sending for businesses with >€800k revenue from January 2027, and universal sending requirements from January 2028.
Requirements
All German businesses must be able to receive and process e-invoices that comply with EN 16931. Accepted formats include XRechnung (UBL or CII syntax), ZUGFeRD 2.x (Extended profile or higher), and Peppol BIS Billing 3.0. PDF invoices are no longer considered compliant e-invoices for B2B transactions.
How to Comply
To comply, ensure your accounting software can parse EN 16931-compliant XML formats. Configure your system to extract invoice data from structured formats and archive e-invoices for the required 10-year retention period. Consider registering on the Peppol network for standardized invoice exchange.
Frequently Asked Questions
Do I need to send e-invoices to German customers now?
Not yet mandatory for sending, but German customers must be able to receive them. Sending becomes mandatory in 2027 (large businesses) and 2028 (all businesses).
What format should I use for German e-invoices?
Any EN 16931 compliant format is accepted: XRechnung, ZUGFeRD 2.x, or Peppol BIS. XRechnung is the German national standard.
Is Peppol mandatory in Germany?
No, Peppol is not mandatory in Germany. It is one of several accepted transmission methods. You can also use email or other electronic channels.
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