E-Invoicing in Germany
Germany has one of the most active e-invoicing mandates in the EU. As of January 1, 2025, all German businesses must be able to receive structured e-invoices. Sending obligations will follow in 2027-2028.
Do I Need to Act?
Action Required Now— Now (receiving) / Jan 2027 (sending)
Threshold: All German businesses (receiving); >€800k revenue (sending from 2027)
XRechnung (UBL or CII)
Recommended format
Also accepted: ZUGFeRD 2.x
- 1Ensure your accounting system can receive and process XRechnung/ZUGFeRD invoices
- 2Validate a sample invoice against German rules to check your format
- 3If selling to government: Register for ZRE portal and obtain Leitweg-ID
- 4Plan for 2027 sending mandate if revenue >€800k
Pre-configured with Germany ruleset • Free to try
Quick Facts
Current Regulation
Wachstumschancengesetz (Growth Opportunities Act)
Language
German
Currency
EUR
Accepted Formats
XRechnung (UBL)
Upcoming Changes
B2B sending mandatory from January 2027 (>€800k revenue) and January 2028 (all)
Key Dates & Timeline
November 2020
B2G e-invoicing mandatory for federal authorities
April 2020
XRechnung format required for B2G
January 2025
B2B e-invoicing receiving now mandatory (LIVE)
January 2027
B2B sending mandatory for businesses >€800k revenue
January 2028
B2B sending mandatory for all businesses
B2G Requirements
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.
Government Portal
ZRE Portal
B2B Requirements
As of January 1, 2025, all German businesses must be able to receive structured e-invoices in EN 16931 format for domestic B2B transactions. From January 2027, businesses with revenue above €800,000 must also send e-invoices. From January 2028, sending becomes mandatory for all businesses.
Technical Requirements
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.
Accepted Formats
- XRechnung (UBL)
- XRechnung (CII)
- ZUGFeRD 2.x
Key Requirements
- EN 16931 compliant formats (XRechnung, ZUGFeRD 2.x)
- Must accept structured e-invoices from January 2025
- Leitweg-ID for routing to public authorities (B2G)
- Digital signature not required but recommended
Common Invoice Rejections in Germany
Top 5 validation errors based on our data
Invalid XRechnung CustomizationID
Use the correct XRechnung 3.0 CustomizationID.
Invalid Leitweg-ID format
Add correctly formatted Leitweg-ID.
German invoice should include payment terms
Add payment terms description.
Invalid Leitweg-ID Format
Add a valid Leitweg-ID to the BuyerReference field in the format XX-XXXXX-XX
Payment terms text recommended
Add payment terms note with due date and conditions.
Don't wait for rejection
Validate your Germany invoices before sending to catch these issues early.
Penalties & Non-Compliance
Non-compliance with B2G requirements may result in payment delays or rejection of invoices. For B2B mandates, penalties may include fines and denial of VAT deductions for non-compliant invoices.
Germany B2B receiving mandate now in effect
As of January 1, 2025, all German businesses must be able to receive structured e-invoices in EN 16931 format for domestic B2B transactions.
Source: German Federal Ministry of Finance (BMF)Germany E-Invoicing Guides
ERP Setup Guides for Germany
E-Invoicing Partners for Germany
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