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receiving mandatory since 1 January 2025

E-invoicing: what you must handle today and what comes by 2028

Law & duties·3 min read·Updated: Aug 4, 2026
The short version
  • Since 1 January 2025 you must be able to receive and archive e-invoices in B2B business in Germany.
  • Sending becomes mandatory in 2027 for businesses above 800,000 euro previous-year revenue, in 2028 for everyone.
  • E-invoice means a structured data format like XRechnung or ZUGFeRD. A normal PDF does not fulfil the duty.

Affects you if you issue invoices to other businesses in Germany or receive them.

01What an e-invoice is

An e-invoice is a structured, machine-readable data format following the European norm EN 16931. In Germany the most common formats are XRechnung (pure XML) and ZUGFeRD (a PDF with embedded XML).

A normal PDF sent by mail is not an e-invoice. It only looks like one. What counts is the structured data part that accounting software can process automatically.

02The timeline

  • Since 1 January 2025: all businesses must be able to receive e-invoices.
  • 2025 and 2026: transition phase for sending, paper and PDF are still allowed with the recipient’s consent.
  • From 1 January 2027: sending becomes mandatory above 800,000 euro previous-year revenue.
  • From 1 January 2028: sending becomes mandatory for everyone.
  • Exempt are, among others, small invoices up to 250 euro and invoices to consumers.

03Why switching early pays off

E-invoices are booked automatically: less typing, fewer errors, discount deadlines in view. If sending becomes mandatory for you in 2027, test with individual customers in 2026 instead of switching everything at once in December.

Receiving also means archiving: audit-proof and in the original format (German GoBD rules). Your mail inbox is not an archive.

What you can do now
  • Define one receiving address for e-invoices and make it known in your team.
  • Check whether your accounting or your tool can read XRechnung and ZUGFeRD.
  • Clarify archiving: audit-proof, ten years, original format.
  • If sending becomes mandatory for you in 2027: test with individual customers in 2026.
  • Adjust your outgoing invoices so all mandatory fields exist as structured data.
Sources

Carefully researched and kept up to date, but not legal advice. For binding questions, talk to a law firm.

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