E‑Rechnungs-StudioE-invoice transition rules 2027 (EUR 800,000) and 2028
Most common question: do we qualify for the extension through end of 2027? This page gives a direct operational answer.
Quick answer
- The extension through 31 Dec 2027 can apply if prior-year turnover 2026 is up to EUR 800,000.
- For these cases, full issuing obligation shifts to 2028.
- Receiving obligations and recipient demands are not paused by this extension.
Who gets the extension and what does it mean operationally?
| Case | Operational meaning |
|---|---|
| Prior-year turnover (2026) up to EUR 800,000 | Issuing transition can continue through end of 2027. From 2028, full obligation applies for these cases. |
| Prior-year turnover (2026) above EUR 800,000 | No extension beyond 2026 can be derived from this threshold. Earlier readiness is essential. |
| Recipient requires e-invoices earlier | Even if statutory issuing transition applies, customers may require structured formats sooner. |
Important in practice
Even if you can delay issuing in some cases, customers may demand e-invoices earlier. Test conversion and validation now in real workflows.
Start testing with real invoices
Choose XML (XRechnung) or hybrid PDF (ZUGFeRD) based on recipient requirements.
FAQ
What if my customer demands e-invoices before I am obliged?
Then you should deliver the requested structured format earlier. Customer requirements can apply before your latest legal transition point.
Can I keep sending PDF if the recipient agrees?
During transition rules this can still be possible in many cases. Legal conditions and documented recipient consent remain key.
Is EDI still allowed and until when?
Certain EDI procedures can continue under legal conditions through end of 2027.