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: all businesses must issue B2B e-invoices
433 days from today
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What changes
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.
Who is affected
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)
What to do
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.
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.
More Germany e-invoicing deadlines
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Germany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices
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).
German-established businesses above the €800,000 turnover line (many small and all medium/large companies) invoicing other German businesses.