E-invoicing in Germany: are you in from 2027?
Since 1 January 2025 every company in Germany must be able to receive e-invoices. From 1 January 2027, companies with more than EUR 800,000 of total 2026 revenue must also issue them electronically. Enter your revenue and see when your duty starts.
Your company
- 1 January 2025You Every company in Germany must be able to receive e-invoices. In force already, whatever the turnover.
- 1 January 2027You Companies with more than EUR 800,000 of total 2026 revenue must issue domestic B2B invoices as XRechnung or ZUGFeRD.
- 1 January 2028You Every other company joins, and the exceptions for small amounts and small businesses end. From then on every domestic B2B invoice is written electronically.
FAQ
Questions about the German rules
What counts toward total revenue in 2026?
The sum of your taxable revenue in 2026, net. All revenue counts, not only what you bill to other businesses. The sale of the business or of a part of it does not count. Land even slightly above EUR 800,000 and the duty covers the whole of 2027, even if revenue falls back in 2027.
What if I only cross the threshold in 2027?
The check runs one year ahead: cross EUR 800,000 of total revenue only in 2027 and the duty starts on 1 January 2028. Anyone already over in 2026 invoices electronically from 1 January 2027.
What about small-value invoices and small businesses?
Small-value invoices up to EUR 250 gross and invoices with no VAT shown (small businesses under § 19 UStG) may still be issued on paper or as PDF until 31 December 2027, on paper with the recipient's consent. On 1 January 2028 it is over: from that day every domestic B2B invoice must be written as a structured e-invoice, and paper or a plain PDF is no longer a proper invoice.
What counts as an e-invoice?
A structured invoice under EN 16931: an XRechnung or a ZUGFeRD PDF from version 2.0.1. The MINIMUM and BASIC-WL profiles do not qualify. A plain PDF with no structured XML part is not an e-invoice. Writing an XRechnung happens right here in the browser, no account.
Do I have to send the e-invoices to the tax office myself?
No. Germany decided against a clearing duty of the kind Italy and Poland have: you write and archive the e-invoice yourself, and the tax office checks later. The GoBD requires the archives to stay unalterable for ten years. You have had to receive e-invoices since 1 January 2025 anyway. Reading a received e-invoice happens here, no upload.
Is this check binding?
No. The checker summarizes the transitional rule of § 34a UStG, but it is not tax advice. In doubt, your tax adviser decides on your individual case.