EU Deadline Radar

What changes in Germany on 1 January 2027

Several compliance deadlines fall on the same day in Germany. Here is what changes on 1 January 2027 and what your company needs to do about each one.

What changes on this date

RegulationDeadline
GermanyGermany e-invoicing

Germany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices

From 1 January 2027 companies whose 2026 turnover exceeded €800,000 must issue domestic B2B invoices as structured e-invoices (EN 16931 – XRechnung or ZUGFeRD 2.x); PDF and paper are no longer allowed for them. Exceptions: invoices under €250, tickets, and Kleinunternehmer.

Check your 2026 turnover against the threshold. Configure your ERP to produce XRechnung or ZUGFeRD e-invoices and agree delivery channels (e-mail, Peppol, portal) with customers. Ensure incoming e-invoices are archived unchanged in their structured form (GoBD).

Details →

GermanyGermany minimum wage

Germany: statutory minimum wage rises to €14.60/hour

The statutory minimum wage rises again on 1 January 2027, to €14.60 gross per hour, the second step confirmed by the same Fünfte Mindestlohnanpassungsverordnung (MiLoV5), published in the Bundesgesetzblatt on 2025-11-07. Unlike some earlier cycles, both the 2026 and 2027 steps are already fixed by regulation, not merely proposed.

Budget the 2027 payroll increase now; re-check minijob hour limits against the new hourly rate; review any pay bands or apprentice-related minimums pegged to the statutory minimum.

Details →

GermanyGermany e-invoicing

Germany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices

From 1 January 2027 companies whose 2026 turnover exceeded €800,000 must issue domestic B2B invoices as structured e-invoices (EN 16931 – XRechnung or ZUGFeRD 2.x); PDF and paper are no longer allowed for them. Exceptions: invoices under €250, tickets, and Kleinunternehmer.

Check your 2026 turnover against the threshold. Configure your ERP to produce XRechnung or ZUGFeRD e-invoices and agree delivery channels (e-mail, Peppol, portal) with customers. Ensure incoming e-invoices are archived unchanged in their structured form (GoBD).

Details →

GermanyGermany minimum wage

Germany: statutory minimum wage rises to €14.60/hour

The statutory minimum wage rises again on 1 January 2027, to €14.60 gross per hour, the second step confirmed by the same Fünfte Mindestlohnanpassungsverordnung (MiLoV5), published in the Bundesgesetzblatt on 2025-11-07. Unlike some earlier cycles, both the 2026 and 2027 steps are already fixed by regulation, not merely proposed.

Budget the 2027 payroll increase now; re-check minijob hour limits against the new hourly rate; review any pay bands or apprentice-related minimums pegged to the statutory minimum.

Details →

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