Germany's e-invoicing mandate: the timeline
Since 2025, B2B businesses must be able to receive e-invoices — sending becomes mandatory by 2028. What applies to your business, and when.
by Torsten Link · Last reviewed: July 10, 2026
The e-invoicing mandate is the legal requirement — introduced by Germany's Growth Opportunities Act (Wachstumschancengesetz) — that businesses exchange structured electronic invoices (such as XRechnung or ZUGFeRD) in domestic B2B trade. It applies in stages between 2025 and 2028 and affects every business that invoices other businesses, including one-person operations.
01From when must businesses be able to receive e-invoices?
Businesses have had to be able to receive e-invoices since 1 January 2025 — without exception, down to the one-person business. This means the structured e-invoice under the EU standard EN 16931, such as XRechnung or ZUGFeRD; a simple PDF or a scanned paper document does not count as an e-invoice. For pure receipt a plain e-mail inbox is formally enough, because the recipient's consent is no longer required for it. But a business without suitable software can accept an incoming XRechnung yet cannot meaningfully read or check it. In practice, 'being able to receive' therefore means: accept the file, display its contents, validate it and archive it in an audit-proof way.
02Is an e-mail inbox enough to process e-invoices?
No — an e-mail inbox only covers formal receipt, not processing. An XRechnung is a pure XML file that no human can read comfortably: it has to be parsed automatically, checked for content and format and then retained in a GoBD-compliant way. DasHandwerk.xhub reads incoming e-invoices such as XRechnung and ZUGFeRD automatically, displays them legibly and validates them against the standard. You can additionally test whether a received file is formally clean with our free e-invoice quick check in the Tools area. That turns the receiving obligation into a traceable workflow instead of an XML inbox no one opens.
03From when is sending e-invoices mandatory?
The obligation to send comes later and in stages by revenue. Until the end of 2026, paper invoices and — with the recipient's consent — simple PDF invoices may still be sent in domestic B2B. From 1 January 2027, businesses with more than €800,000 in prior-year revenue must send structured e-invoices. From 1 January 2028, the sending obligation applies to all domestic B2B transactions, regardless of company size. Those who switch early have the workflow running before their own deadline hits.
04Does the e-invoicing mandate also apply to public authorities (B2G)?
Yes — towards public-sector clients the e-invoice has applied for longer in many places. At federal level the XRechnung has been mandatory since November 2020, and most German states have followed. Anyone working for municipalities, schools, agencies or other public clients therefore already needs the XRechnung today, independently of the 2027 and 2028 B2B deadlines. The invoice is usually transmitted as an XRechnung via an administrative portal or the Peppol network.
05What does the e-invoicing mandate mean for your business in practice?
In practice it means: if your software creates, receives, checks and archives compliant e-invoices, the deadlines are a setting, not a migration. What matters is the workflow, not the date. Small-amount invoices up to €250 gross and invoices to private customers (B2C) remain exempt — the classic invoice stays allowed there. For everything else: an end-to-end system from quote to bookkeeping takes the format question off your hands.
06Are there exceptions to the e-invoicing obligation?
Yes, a few. Small-amount invoices up to 250 euros gross (§ 33 UStDV) and transport tickets (§ 34 UStDV) may still be issued on paper or as a plain PDF. Invoices to private consumers (B2C) are not covered either — the obligation only applies to domestic B2B. Certain transactions that are tax-exempt under § 4 no. 8 to 29 UStG are also excluded. Important: you still have to be able to receive e-invoices, because the exceptions only concern what you are allowed to issue yourself — not what others send you.
Obligation to receive: every domestic B2B business must be able to accept structured e-invoices per EN 16931 — including one-person operations.
Transition period for sending: paper invoices and — with the recipient's consent — plain PDF invoices are still allowed in domestic B2B.
Obligation to send from €800,000 prior-year turnover: businesses above this threshold must send structured e-invoices.
Obligation to send for everyone: it applies to all domestic B2B sales, regardless of company size.
The short version
You've had to be able to receive since 2025; sending becomes mandatory in 2027/2028 depending on size — and often already applies with public bodies. With the right software, the switch is a click, not a project.
Keep reading
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