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Germany e-invoicing: receive mandatory since January 2025

All German businesses must be able to receive e-invoices since 1 January 2025. Sending mandates are phased: large companies from 2027, all businesses from 2028.

📅 Receive: since 1 Jan 2025; Send: phased to 1 Jan 2028📄 XRechnung / ZUGFeRD (EN 16931)
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What's happening

Germany's Wachstumschancengesetz (Growth Opportunities Act) introduced mandatory B2B e-invoicing in phases. Since 1 January 2025, ALL German businesses must be able to receive electronic invoices — this is already in force. The send mandate is phased: large businesses (revenue > €800,000) must send e-invoices from 1 January 2027. All remaining businesses must send from 1 January 2028. Accepted formats are XRechnung and ZUGFeRD (both EN 16931 compliant). PEPPOL BIS Billing 3.0 is also accepted.

Mandate status

In force

URGENT: all German businesses must RECEIVE e-invoices since 1 January 2025. Send mandate: large cos from 1 Jan 2027; all from 1 Jan 2028. Businesses with revenue < €800k may still send PDF until end of 2027.

Who's affected

All German VAT-registered businesses (phased send mandate)

All German VAT-registered businesses. Receive obligation: all businesses since 1 Jan 2025. Send obligation: large businesses (>€800k revenue) from 1 Jan 2027; all others from 1 Jan 2028.

Deadline

Receive: since 1 Jan 2025; Send: phased to 1 Jan 2028

URGENT: all German businesses must RECEIVE e-invoices since 1 January 2025. Send mandate: large cos from 1 Jan 2027; all from 1 Jan 2028. Businesses with revenue < €800k may still send PDF until end of 2027.

Format required

XRechnung / ZUGFeRD (EN 16931)

XRechnung (German national standard) and ZUGFeRD (hybrid PDF+XML) are primary formats. Both are EN 16931 compliant. PEPPOL BIS Billing 3.0 is also accepted as an alternative.

How Invoicia helps

Invoicia generates PEPPOL BIS Billing 3.0 XML, which is EN 16931 compliant and accepted in Germany. If your German customers require XRechnung specifically, note that PEPPOL BIS 3.0 is widely accepted as an equivalent. Pro plan enables direct PEPPOL network delivery.

Free tier
20 invoices/month + PEPPOL XML
Pro — €15/mo
Unlimited + PEPPOL network sending

Frequently asked questions

When is e-invoicing mandatory in Germany?+

All German businesses must be able to RECEIVE e-invoices since 1 January 2025 — this is already in force. SENDING is phased: large businesses (>€800k revenue) from 1 January 2027; all other businesses from 1 January 2028.

What is XRechnung?+

XRechnung is Germany's national e-invoicing standard, used primarily for public sector (B2G) invoicing and now also for B2B. It is based on the European standard EN 16931 and uses UN/CEFACT CII format. ZUGFeRD is a hybrid format combining a human-readable PDF with embedded EN 16931 XML.

Can I use PEPPOL instead of XRechnung in Germany?+

Yes. PEPPOL BIS Billing 3.0 is accepted in Germany as it is EN 16931 compliant. For B2G invoicing via government portals, XRechnung is often specifically required, but for B2B, PEPPOL BIS 3.0 is a valid alternative.

My German customer says they can't receive e-invoices — is that correct?+

No — since 1 January 2025, all German businesses are legally required to be able to receive electronic invoices in an EN 16931 compliant format (XRechnung, ZUGFeRD, or PEPPOL BIS 3.0). If they are not set up, they need to update their systems.

Does Invoicia support German e-invoicing?+

Invoicia generates PEPPOL BIS Billing 3.0 XML, which is EN 16931 compliant and accepted in Germany. Pro plan enables PEPPOL network delivery.

Last reviewed March 2026. This page is informational and not legal advice. Verify requirements with official sources or a qualified adviser.