Since 1 January 2025 every German business, whatever its size, must be able to receive and process structured electronic invoices (EN 16931 – XRechnung or ZUGFeRD) for domestic B2B supplies; a recipient can no longer insist on paper. Only issuing is phased in later (2027/2028).
Who is affected
All German businesses receiving invoices from other German businesses, including micro-enterprises and sole traders.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B)
What to do
Make sure your accounts-payable process and archive (GoBD-compliant) can accept, validate and store XRechnung/ZUGFeRD files even if you are not yet required to issue them yourself.
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.