The last transition step: from 1 January 2028 every German business, regardless of turnover, must issue structured e-invoices for domestic B2B supplies. EDI procedures must also be EN 16931-compatible by then.
Micro and small German businesses below €800,000 turnover that were still allowed to send PDF/paper invoices in 2027.
Sizes: micro, small · Sectors: All sectors · Applies if: We invoice other businesses (B2B)
Move to an invoicing tool that outputs XRechnung or ZUGFeRD, check that your EDI connections can extract EN 16931 data, and inform customers of your e-invoice delivery method.
Last verified 7 September 2026. Informational only, not legal advice.
Receiving e-invoices has been mandatory for all German businesses since 2025-01-01 (Wachstumschancengesetz, §14 UStG)
German-established businesses above the €800,000 turnover line (many small and all medium/large companies) invoicing other German businesses.