662 days ago
Germany: all businesses must be able to receive B2B e-invoices
All German businesses receiving invoices from other German businesses, including micro-enterprises and sole traders.
Germany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices
68 days from today
Date note: Receiving structured e-invoices has been mandatory for all German businesses since 2025-01-01 (Wachstumschancengesetz, §14 UStG). Businesses at or below €800,000 prior-year turnover may still send paper or non-EN16931 electronic invoices (with recipient consent) until 2027-12-31 (§27 Abs. 38 Satz 2 UStG).
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What changes
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.
Who is affected
German-established businesses above the €800,000 turnover line (many small and all medium/large companies) invoicing other German businesses.
Sizes: small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B)
What to do
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).
Sources
- gesetze-im-internet.de – UStG §27 Abs. 38 (transitional provisions for mandatory e-invoicing) (www.gesetze-im-internet.de)
- Bundesfinanzministerium – BMF-Schreiben 2025-10-15: Einführung der obligatorischen E-Rechnung (www.bundesfinanzministerium.de)
- e-rechnung-bund.de – E-Rechnung zwischen Unternehmen (B2B) (www.e-rechnung-bund.de)
Last verified 8 September 2026. Informational only, not legal advice.
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