Invoicing compliance in Germany
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Timeline
Current and upcoming regulation for Germany.E-invoicing systems enforced to date
B2G invoices require sending through the Peppol network in the XRechnung format. In B2B, all German businesses must be able to receive e‑invoices in a structured format complying with the European standard EN 16931. Until the end of 2026, any business can still issue paper invoices, and PDF invoices if the customer agrees.
B2G invoices require sending through the Peppol network in the XRechnung format. In B2B, all German businesses must be able to receive e‑invoices in a structured format complying with the European standard EN 16931. Until the end of 2026, any business can still issue paper invoices, and PDF invoices if the customer agrees.
B2B e-invoicing for medium and large businesses
Businesses with prior-year turnover above €800,000 must issue e‑invoices in the structured format (i.e., move away from paper or unsecured electronic formats). Businesses at or below €800,000 can keep issuing paper or PDF invoices during 2027.
Businesses with prior-year turnover above €800,000 must issue e‑invoices in the structured format (i.e., move away from paper or unsecured electronic formats). Businesses at or below €800,000 can keep issuing paper or PDF invoices during 2027.
B2B e-invoicing for all businesses
The requirement to issue structured e‑invoices extends to all businesses for domestic B2B transactions, regardless of turnover. Small-amount invoices of €250 or less (VAT included), passenger transport tickets, and tax-exempt supplies under § 4 Nr. 8 to 29 UStG remain exempt.
The requirement to issue structured e‑invoices extends to all businesses for domestic B2B transactions, regardless of turnover. Small-amount invoices of €250 or less (VAT included), passenger transport tickets, and tax-exempt supplies under § 4 Nr. 8 to 29 UStG remain exempt.