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.
All deadlines we track for Germany e-invoicing. Each entry links to the official source and explains who is affected and what to do.
3 deadlines tracked. Dates are the legally binding application dates.
All German businesses receiving invoices from other German businesses, including micro-enterprises and sole traders.
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.
Micro and small German businesses below €800,000 turnover that were still allowed to send PDF/paper invoices in 2027.