Documentation Index
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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 X-Rechnung format. In B2B, all German businesses must be able to receive e‑invoices in a structured format complying with the European standard EN 16931.
B2G invoices require sending through the Peppol network in the X-Rechnung format. In B2B, all German businesses must be able to receive e‑invoices in a structured format complying with the European standard EN 16931.
B2B e-invoicing for medium and large businesses
Businesses with annual turnover of at least EUR 800,000 must issue e‑invoices in the structured format (i.e., move away from paper or unsecured electronic formats).
Businesses with annual turnover of at least EUR 800,000 must issue e‑invoices in the structured format (i.e., move away from paper or unsecured electronic formats).
B2B e-invoicing for all businesses
The requirement to issue structured e‑invoices extends to all businesses for domestic B2B transactions.
The requirement to issue structured e‑invoices extends to all businesses for domestic B2B transactions.