As of January 1, 2025, all B2B companies in Germany must be able to receive e-invoices. The requirement to send e-invoices will be phased in—starting in 2027 for companies with prior-year revenue exceeding 800,000 euros, and starting in 2028 for all others. However, not every company is affected in the same way, and not every deadline applies to everyone.
Our free checker will answer five questions about which e-invoicing obligations specifically apply to your company—including deadlines, risk assessment, and next steps. Your input stays in your browser, and no registration is required.
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Note: This checker is for initial orientation and does not replace tax or legal advice. The information shown here is based on the BMF letter of October 15, 2025. For a binding assessment of your individual situation, please contact your tax advisor or us.
The e-invoicing mandate requires companies in Germany to issue, transmit, and receive invoices electronically in a structured, machine-readable format for B2B transactions. The legal basis is the Growth Opportunities Act of March 27, 2024, as clarified by the BMF letter of October 15, 2025.
A real E-bill is available in a structured XML format that complies with the European standard EN 16931. In Germany, two formats have been established for this: XInvoice as pure XML, mandated for invoice exchange with authorities, and ZUGFeRD as a hybrid format of PDF and embedded XML.
sent via email as a PDF Invoice will no longer meet the requirements as of 2025 E-bill – it is considered an „other invoice” and is only permissible in transitional cases.
As a general rule, every company based in Germany with B2B revenue is affected—though to varying degrees.
B2B companies (Business-to-business) are fully affected, meaning both on the receiving and sending ends. The deadlines depend on the previous year's revenue.
B2G companies (Business with authorities and public clients) have an existing obligation: Since November 2020, invoices to federal authorities must be submitted in XRechnung format, often with a routing ID.
B2C companies (Businesses with private customers) are not affected by the exhibition requirement. However, the receipt requirement also applies to incoming invoices from business partners here.
Small business owner according to § 19 German VAT Act are permanently exempt from the obligation to issue invoices under Section 34a of the VAT Implementing Regulation. However, the obligation to receive them has applied to them since January 1, 2025.
Except are also small amount invoices under 250 Euros, travel tickets, and certain tax-free benefits.
An overview of the key dates (as of 2026):
- As of January 1, 2025: Mandatory acceptance for all B2B companies in Germany. Every company must be technically capable of receiving e-invoices and processing them electronically.
- Until December 31, 2026: Transition period for shipping. PDF and paper invoices are still permitted with the recipient's consent.
- From January 1, 2027: Exhibition obligation for companies with a previous year's turnover of more than 800,000 Euros. These must send all B2B invoices exclusively as e-invoices.
- As of January 1, 2028: Reporting obligation for all other B2B companies, regardless of turnover. As of this date at the latest, PDF invoices will no longer be permissible in B2B business.
- Starting July 1, 2030: EU-wide standardization through the ViDA initiative (VAT in the Digital Age). Cross-border invoices within the EU will also be transmitted electronically.
Anyone who fails to comply with the e-invoicing obligation risks more than just a compliance violation. The concrete consequences can be detrimental to business.
Loss of the right to deduct input tax: If an incoming invoice does not meet the formal requirements, the tax office can deny the deduction of input tax. For larger amounts or during tax audits, this can quickly amount to six or seven figures.
Rejection by Recipient: If a company issues PDF invoices from 2027/2028, they can be legitimately rejected. Payment will be delayed, and in the worst-case scenario, discounts or payment deadlines may expire.
Retroactive corrections: Incorrect or non-compliant invoices must be corrected and reissued. This ties up accounting resources and leads to cash flow shortages.
Reputational damage Especially with B2G customers, authorities and public contractors reject incorrectly formatted invoices without warning. In tenders, this can jeopardize the contractual relationship.
„A PDF invoice is also an e-invoice.” – Incorrect. A pure PDF file does not meet the requirements because it is not machine-readable within the meaning of EN 16931. Only XInvoice or ZUGFeRD (ab Version 2.0.1) are considered a valid e-invoice.
„Only large companies are affected.” Incorrect. The obligation to receive applies to all B2B companies starting in 2025, regardless of revenue. The 800,000 euro threshold only determines whether the obligation to send takes effect in 2027 or 2028.
„Small business owners don't need to worry.” – Partially incorrect. While small business owners are exempt from the requirement to issue e-invoices, they must still be able to receive and process them.
„We’ll just do it manually.” – Possible for small volumes, a compliance risk for medium and large volumes. E-invoices must be archived in a tamper-proof and electronically processable manner – a printout is not sufficient.
„We'll wait until 2028 and then see what happens.” – Risky. The reporting obligation already applies, and those who become subject to exhibition requirements in 2027 will only have a few months for clean implementation – including ERP integration, training, and testing.
The obligation to accept returns has been in effect since January 1, 2025, for all B2B companies in Germany. The shipping obligation will take effect in phases starting January 1, 2027 (for companies with prior-year revenue exceeding 800,000 euros) and January 1, 2028 for all others.
Small businesses as defined in Section 19 of the German Value-Added Tax Act (UStG) are permanently exempt from the requirement to issue invoices under Section 34a of the German Value-Added Tax Implementation Regulation (UStDV). They may continue to issue invoices in PDF or paper format. However, the requirement to receive invoices has also applied to them since January 1, 2025.
Small invoices under 250 euros, transportation tickets, invoices to private individuals, and certain tax-exempt services.
Common question that still creates uncertainty for many business owners. Answer: No, no consent is needed anymore since 2025 – suppliers can simply send.
The German obligation only applies to purely domestic B2B transactions. It currently does not apply to cross-border transactions within the EU, but ViDA will apply from 2030.
You have been in violation of the acceptance obligation since January 1, 2025. Suppliers are legally allowed to send you e-invoices – if you are unable to process them, your input tax deduction may be jeopardized. Objections are possible during tax audits.
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