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Germany has established itself as a leader in e-invoicing adoption within the EU. The country implemented mandatory B2G e-invoicing in 2020 and is now preparing for comprehensive B2B mandates starting in 2025.
Last verified: January 15, 2025
Source: German Federal Ministry of Finance
Current Regulation
E-Rechnungsverordnung (ERechV)
Language
German
Currency
EUR
Accepted Formats
XRechnung (UBL)
Upcoming Changes
B2B mandate planned from January 2025
November 2020
B2G e-invoicing mandatory for federal authorities
April 2020
XRechnung format required
January 2025
B2B e-invoicing mandate begins (receiving)
January 2027
B2B e-invoicing fully mandatory
Since November 2020, all suppliers to German federal authorities must submit invoices electronically. The XRechnung standard, based on the European EN 16931 norm, is the required format. Invoices are submitted through the ZRE (Zentraler Rechnungseingang) portal using a Leitweg-ID for routing.
Starting January 1, 2025, all German businesses must be able to receive structured e-invoices in B2B transactions. From January 2027, sending e-invoices will also become mandatory. This affects all domestic B2B transactions and requires EN 16931-compliant formats.
German e-invoices must conform to the XRechnung specification or ZUGFeRD 2.x (which embeds XRechnung in PDF/A-3). Key technical requirements include proper use of the Buyer Reference (Leitweg-ID for B2G), valid VAT identification numbers, and compliance with German VAT rules.
Non-compliance with B2G requirements may result in payment delays or rejection of invoices. For upcoming B2B mandates, penalties are still being defined but may include fines and denial of VAT deductions.
Use our free Obligation Finder to get a personalized compliance report based on your specific business situation.