Country profile · DE
E-invoicing in Germany
Reception has been required since January 2025. Domestic B2B issuing transitions end in 2027 or 2028 depending on turnover and statutory exceptions.
Announced or adopted, effective later
Between businesses (B2B)
Reception has been required since January 2025. Domestic B2B issuing transitions end in 2027 or 2028 depending on turnover and statutory exceptions.
- Documented milestone
- 1 January 2027
Effective dates, exemptions and the businesses covered matter as much as the status. XML validation does not establish tax compliance.
Public sector (B2G)
Federal administration suppliers are subject to the ERechV from 27 November 2020, with exceptions. State-level rules must be checked separately.
Beschaffungsamt des BMI ↗
Source checked on 6 October 2026
Format references
Effective dates, exemptions and the businesses covered matter as much as the status. XML validation does not establish tax compliance.
Matching tools
Choose a specific check below. Otherwise, the invoice checker detects your file format.
Check a fileGuides
- E-invoicing in Germany: who is affected and from when, small businesses included
- EN 16931 explained: the European norm behind every e-invoice format
- The ZUGFeRD and Factur-X profiles explained, from MINIMUM to EXTENDED
- What the Leitweg-ID is: format, check digits and where it goes in an XRechnung
- XRechnung vs ZUGFeRD: which e-invoice format for which invoice