Germany mandates domestic B2B e-invoicing: receipt from 2025, issue from 2027 and 2028
This page records one dated change. For the rules in Germany as they stand today, see the Germany guide →
- Jurisdiction
- Germany
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- Action required
- Announced
- 27 March 2024
- Effective
- 1 January 2025
- Instrument
- DE-ACT-BGBl-I-2024-Nr-108
- Authority
- Bundesministerium der Justiz (gesetze-im-internet.de)
- Verified
- Fetched from official source · high confidence
All businesses established in Germany making domestic supplies to other businesses; the 2027 issue deadline applies above EUR 800,000 prior-year total turnover, the 2028 deadline to everyone else.
German VAT-registered businesses must be able to receive structured e-invoices (EN 16931 format, e.g. ZUGFeRD or XRechnung) since 1 January 2025. Issue obligations: businesses with prior-year turnover above EUR 800,000 must issue e-invoices from 1 January 2027; all other businesses from 1 January 2028. Verify system readiness for the 2027 issuance phase.
The Wachstumschancengesetz (Gesetz zur Stärkung von Wachstumschancen, Investitionen und Innovation sowie Steuervereinfachung und Steuerfairness), published as BGBl. I 2024 Nr. 108 on 27 March 2024, amended § 14 UStG to mandate domestic B2B e-invoicing in Germany. From 1 January 2025, all businesses subject to German VAT must be able to receive e-invoices (Pflicht zum Empfang). Issue obligations are phased: 1 January 2027 for businesses with prior-year (2026) turnover above EUR 800,000; 1 January 2028 for all remaining businesses. Until 31 December 2026 invoices may still be issued on paper, or with the recipient's consent in another electronic format; for supplies in 2027 the same applies to businesses whose prior-year turnover did not exceed EUR 800,000.
What changed in detail
The Wachstumschancengesetz of 27 March 2024 was published the same day as BGBl. I 2024 Nr. 108. Its VAT article rewrote § 14 UStG with effect from 1 January 2025.
An elektronische Rechnung is now an invoice issued, sent and received in a structured electronic format that allows electronic processing. The format must follow the European standard under Directive 2014/55/EU (EN 16931), or be agreed between the parties and allow the required data to be extracted into a format that meets or is interoperable with that standard. A PDF or a paper invoice is a sonstige Rechnung, not an e-invoice.
Under § 14 Abs. 2 Satz 2 Nr. 1, an invoice for a supply to another business must be an e-invoice where both supplier and recipient are established in Germany. Every business must therefore be able to receive e-invoices from 1 January 2025.
§ 27 Abs. 38 phases in the duty to issue them:
- supplies made in 2025 and 2026: a paper invoice is still allowed, and another electronic format (such as PDF) is allowed with the recipient’s consent;
- supplies made in 2027: the same option, but only where the issuer’s total turnover in the previous calendar year was EUR 800,000 or less;
- supplies made in 2027 by EDI: allowed for all businesses with the recipient’s consent, even where the EDI format does not meet EN 16931;
- supplies from 1 January 2028: e-invoices only, for every business.
What it means
The mandate is still in force, and its next stage is seven weeks away. Receipt has been compulsory since January 2025. From 1 January 2027, businesses whose 2026 turnover exceeds EUR 800,000 must issue e-invoices for domestic B2B supplies. Smaller businesses and EDI users have until the end of 2027. The consolidated § 27 Abs. 38 (UStG last amended 29 June 2026) carries these dates unchanged.
The Federal Ministry of Finance has since set out how it applies the rules. Its third administrative letter of 15 October 2026 covers advance invoices, construction services, corrections and sanctions. A business near the EUR 800,000 line should check its 2026 total turnover now, because that figure decides whether 2027 or 2028 is its deadline.
Proof
bis zum 31. Dezember 2027 für einen nach dem 31. Dezember 2026 und vor dem 1. Januar 2028 ausgeführten Umsatz auf Papier oder vorbehaltlich der Zustimmung des Empfängers in einem elektronischen Format, das nicht § 14 Absatz 1 Satz 6 entspricht, übermittelt werden, wenn der Gesamtumsatz (§ 19 Absatz 2) des die Rechnung ausstellenden Unternehmers im vorangegangenen Kalenderjahr nicht mehr als 800 000 Euro betragen hat;(By way of derogation from § 14(1) and (2), an invoice may) until 31 December 2027, for a supply made after 31 December 2026 and before 1 January 2028, be sent on paper or, subject to the recipient's consent, in an electronic format that does not meet § 14(1) sentence 6, if the issuing business's total turnover (§ 19(2)) in the previous calendar year did not exceed EUR 800,000;
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Umsatzsteuergesetz § 27 Absatz 38 (consolidated text, Stand: zuletzt geändert durch Art. 5 G v. 29.6.2026 I Nr. 197) · www.gesetze-im-internet.de