Germany: all businesses must be able to receive B2B e-invoices

Wat verandert er

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).

Voor wie geldt dit

All German businesses receiving invoices from other German businesses, including micro-enterprises and sole traders.

Groottes: micro, klein, middelgroot, groot · Sectoren: Alle sectoren · Geldt als: Wij factureren aan andere bedrijven (B2B)

Wat u moet doen

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.

Bronnen

• gesetze-im-internet.de – UStG §14 (definition of electronic invoice) and §27 Abs. 38 (www.gesetze-im-internet.de)
• Bundesfinanzministerium – BMF-Schreiben 2025-10-15: Einführung der obligatorischen elektronischen Rechnung bei Umsätzen zwischen inländischen Unternehmern ab dem 1. Januar 2025 (www.bundesfinanzministerium.de)

Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.

Meer deadlines van Germany e-invoicing