Germany’s e‑invoice mandate: timeline, transition rules & practical steps

Germany’s move to mandatory e‑invoicing follows transition periods—but key obligations already started. Since 01 Jan 2025, businesses must be able to receive e‑invoices, and issuing moves to e‑invoices step by step.

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Note: This page provides general information, not legal or tax advice. Check official guidance for special cases.

What counts as an “e‑invoice” since 01 Jan 2025?

For VAT purposes, an e‑invoice is a structured electronic format that enables automated processing. A standard PDF is considered “other invoice” (not an e‑invoice).

Timeline (domestic B2B) — at a glance

1) Receiving obligation: from 01 Jan 2025

All domestic businesses must be able to receive e‑invoices.
An email inbox is sufficient to ensure receipt (practically: one shared address + process).
Even small businesses may have to receive e‑invoices, even if exempt from issuing in some cases.

2) Issuing transition: 01 Jan 2025 to 31 Dec 2026

During this period, invoice issuers may still issue “other invoices” instead of e‑invoices.

Paper invoices remain possible.
Electronic “other invoices” (e.g., PDF by email) generally require the recipient’s consent—like before.

3) Extension until 31 Dec 2027 (turnover up to EUR 800,000)

If the issuer’s prior‑year turnover is up to EUR 800,000, the issuing transition can be extended until the end of 2027.

4) EDI until end of 2027 (under conditions)

EDI procedures that do not already meet e‑invoice requirements may still be used until the end of 2027.

5) After the transition periods: e‑invoices become mandatory

After the transition periods, the use of e‑invoices becomes mandatory for domestic B2B transactions.

Practical checklist: what to do now

Enable receiving: shared mailbox + storage + responsibilities.
Clarify formats: what do your customers/suppliers accept (XRechnung, ZUGFeRD)?
Test early: convert real PDFs into e‑invoices and validate them.
Build validation into your workflow: fix errors/warnings before sending.
Ensure human readability: hybrid PDFs are readable; XML‑only invoices need a viewer.
Document consent for PDFs (if you plan to keep sending PDF invoices during the transition period).

FAQ

Is an email inbox enough for receiving?

Yes, an email inbox can be sufficient to ensure receipt. You still need an internal process to handle and archive invoices properly.

Can I still send PDF invoices?

During the transition period, yes—but sending PDFs as “other electronic invoices” generally requires recipient consent.

What about small businesses?

Small businesses may be exempt from issuing e‑invoices in some scenarios, but still need to be able to receive e‑invoices.

How can I make e‑invoices readable for humans?

Hybrid formats (ZUGFeRD) include a PDF representation. XML‑only formats (like XRechnung) require a viewer; there are public/free options available.

Next step

Use the transition window wisely: run a full test cycle (PDF → XML → validation → fixes → export) so your process is stable long before deadlines hit.