E-invoicing in Germany: dates and exceptions

Since 1 January 2025, every domestic business in Germany must be able to receive e-invoices for B2B supplies, including small businesses. Issuing follows transition periods: other invoices, such as PDFs, are allowed until the end of 2026, or the end of 2027 with prior-year turnover up to EUR 800,000. After that, e-invoices are required between domestic businesses, with exceptions such as invoices up to EUR 250.

This page summarises the rules from the German Federal Ministry of Finance FAQ (BMF FAQ, in German), last checked on 5 November 2026. It is not tax advice; your Steuerberater can tell you how the rules apply to you.

What are the deadlines?

Receiving and issuing have different dates. The obligations cover supplies between domestic businesses (B2B), not invoices to consumers.

"Everyone must issue e-invoices from 2028" is too broad, then: small businesses, small amounts and other cases stay exempt, and a business with more than EUR 800,000 turnover in 2026 must switch from 1 January 2027.

What do small businesses have to do?

Receive. Businesses under the small business scheme (Kleinunternehmer, section 19 UStG) are exempt from issuing e-invoices but must be able to receive them (BMF FAQ, question 12). An email inbox is enough. To read an XRechnung, you need a viewer, such as Klarbon's e-invoice viewer, free and without upload. See also e-invoicing for small businesses in Germany.

Which invoices are exempt?

The obligation applies only where VAT law requires an invoice at all. According to the BMF FAQ (question 4), it does not apply to invoices to consumers (B2C) or to many VAT-exempt supplies under section 4 nos. 8 to 29 UStG, such as financial services or exempt letting of property.

Even where an invoice is required, it need not be an e-invoice for:

• small-amount invoices up to EUR 250 gross,
• tickets that count as invoices,
• supplies by small businesses under the Kleinunternehmer scheme,
• supplies to legal persons that are not businesses, such as many associations,
• certain property-related services to consumers.

Paying cash changes nothing: above EUR 250, a business meal also needs an e-invoice unless a transition rule is used (BMF FAQ, question 10).

Is a PDF by email enough?

Only during the transition, and only with the recipient's consent (BMF FAQ, question 11). A PDF is not an e-invoice but an "other invoice". An e-invoice is a structured format under EN 16931 that can be processed automatically. Sending it by email is fine: the law does not prescribe a channel (BMF FAQ, question 8).

Which formats are allowed?

Any format that meets EN 16931. The BMF names XRechnung and ZUGFeRD from version 2.0.1, except the MINIMUM and BASIC WL profiles (BMF FAQ, question 7). Other formats, such as EDI, are possible when both parties agree and all required details can be extracted.

All rest on the European standard EN 16931. For hybrid formats, the XML prevails if the image and the XML differ (BMF FAQ, question 12a).

Do invoices to authorities follow other rules?

Yes. Invoices to public administration follow their own rules alongside VAT law; for the federal administration, the E-Rechnungsverordnung since 27 November 2020 (BMF FAQ, question 4a). It applies from EUR 1,000, VAT law above EUR 250. Federal invoices are submitted through the OZG-RE platform (E-Rechnung Bund) and addressed by the authority's Leitweg-ID. States and municipalities have their own rules and platforms.

Do I need a Leitweg-ID?

Only for invoices to authorities. Between businesses no Leitweg-ID is needed; for VAT purposes, a placeholder such as "-" in the buyer reference (BT-10) is enough when the customer gives no reference (BMF FAQ, question 6).

Do I have to validate e-invoices?

No, validation is not a condition for deducting input VAT. The BMF does consider it useful and recommends checking when the invoice is created and sent (BMF FAQ, question 7). Klarbon's check is free within the daily limit.

How long must e-invoices be kept?

Eight years, incoming and outgoing. At least the structured part of an e-invoice must be kept unchanged in its original form (BMF FAQ, question 13). A printed copy does not replace the XML. Klarbon does not archive invoices; that stays with your filing system or software.

What happens if I do not issue an e-invoice?

According to the tax administration, there is currently no specific fine. But your customer has a civil-law claim to an e-invoice, and an other invoice does not in principle entitle the customer to deduct input VAT where an e-invoice was required, although the BMF currently allows it in some cases, such as after a corrected e-invoice (BMF FAQ, questions 12b and 12c).

Checklist

1. Receiving: an inbox for invoices and a way to read XRechnung and ZUGFeRD, for example the free e-invoice viewer.
2. Prior-year turnover: above EUR 800,000 in 2026 means switching on 1 January 2027.
3. Exceptions: small businesses, small amounts, exempt supplies.
4. Format: XRechnung or ZUGFeRD in the EN 16931 profile, as your customers require.
5. Tool: invoicing software or, for a few invoices a year, create an e-invoice from a form.
6. Check before sending, and keep the original for eight years.

Other German accounting formats

Besides e-invoices you may meet DATEV CSV, DATEV XML, the older payment formats DTAUS and DTAZV, and ELSTER for tax filings.

Related

• E-invoicing rules by country
• Help centre