481 days
Germany: all businesses must issue B2B e-invoices
Micro and small German businesses below €800,000 turnover that were still allowed to send PDF/paper invoices in 2027.
Germany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices
116 days from today
Date note: Receiving e-invoices has been mandatory for all German businesses since 2025-01-01 (Wachstumschancengesetz, §14 UStG)
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
- IHK Frankfurt am Main – E-Rechnungspflicht ab 2025 (www.frankfurt-main.ihk.de)
- Haufe – Elektronische Rechnung wird Pflicht (BMF-Schreiben) (www.haufe.de)
Last verified 7 September 2026. Informational only, not legal advice.