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Germany is phasing in mandatory structured e-invoicing, the E-Rechnung, for domestic B2B. The format must meet the European standard EN 16931, with XRechnung and ZUGFeRD the common implementations. There is no central clearance hub: this is an invoicing mandate, and the government does not validate each invoice as it passes. A separate national real-time reporting system is a future plan of the Federal Ministry of Finance, but it is not yet dated in law, so no reporting go-live should be assumed.
The rollout is staggered, and receipt comes before issuance. Since 1 January 2025, every domestic company must be able to receive an E-Rechnung. That is the obligation that already bites. Issuance is softened by transition rules. Through 31 December 2026, any issuer may still send a paper or other-format invoice with the recipient's consent. Issuers with prior-year turnover up to 800,000 euros, and businesses using established EDI procedures, get until 31 December 2027. From 1 January 2028, issuing an E-Rechnung is mandatory for all domestic B2B, with the transition periods expired.
Business-to-government invoicing was already mandatory at federal level from 2020. Business-to-consumer is out of scope. The legal basis for the B2B mandate is the Wachstumschancengesetz, in force from 1 January 2025.
The practical reading for a business is simple. Be able to receive now, and plan issuance around your turnover: 2027 if you are above 800,000 euros, 2028 for everyone.
| Field | Value |
|---|---|
| Mandate | E-Rechnung (EN 16931; XRechnung, ZUGFeRD) |
| Model | Structured e-invoicing, phased (no clearance hub) |
| Status | Phased rollout |
| Scope | Domestic B2B; B2G since 2020; B2C out of scope |
| Receive | 1 January 2025 (all companies) |
| Issue (over 800,000 euros) | 1 January 2027 |
| Issue (all) | 1 January 2028 |
| Last verified | 16 July 2026 |
Bundesministerium der Finanzen, E-Rechnung FAQ: bundesfinanzministerium.de.