Germany’s e-invoicing mandate arrives in layers. Since 1 January 2025, every German company must be able to receive and archive structured e-invoices for domestic B2B transactions. From 1 January 2027, issuing e-invoices becomes mandatory for companies with annual turnover above €800,000, and from 1 January 2028 for all remaining businesses. For a foreign supplier the crucial detail sits in the scope: the mandate covers only domestic transactions where both parties are established in Germany. Selling into Germany from abroad, you are not legally required to issue a German-format e-invoice — but every German customer you have can already receive one, and the larger ones increasingly prefer it.
What Is the German E-Invoicing Timeline?
The phases are summarised by ClearTax and VATupdate:
| Date | Obligation | Who it covers |
|---|---|---|
| 1 January 2025 | Receive and archive e-invoices | all German B2B companies |
| 1 January 2027 | Issue e-invoices | companies with turnover above €800,000 |
| 1 January 2028 | Issue e-invoices | all remaining German companies |
Suppliers to the German public sector have faced a separate, older rule: XRechnung e-invoices have been mandatory in federal B2G procurement since 2020, and that requirement continues unchanged.
Does the Mandate Apply to Foreign Companies?
Not directly. The German mandate covers transactions where both the supplier and the buyer are established in Germany. Cross-border sales into Germany fall outside it, and a foreign business without a German establishment is not required to issue German-compliant e-invoices even when it holds a German VAT registration. German buyers may continue to receive conventional invoices from such suppliers, applying reverse charge where relevant.
The familiar exceptions apply:
- A German subsidiary or branch follows the full domestic timeline, including the €800,000 threshold test for 2027.
- Sales to German public-sector buyers already require XRechnung today.
- Intra-group domestic supplies in Germany count as domestic transactions.
Which Formats Does Germany Use?
Germany accepts formats compliant with the European standard EN 16931. Two dominate:
- XRechnung — a pure XML e-invoice, used across the public sector and increasingly in B2B.
- ZUGFeRD — a hybrid: a human-readable PDF with machine-readable XML embedded inside it.
The good news for foreign suppliers: both build on the same European standard as Peppol BIS. If your invoicing software produces a correct EN 16931 invoice, the remaining format differences are a technical mapping your e-invoicing operator handles.
What Do German Buyers Expect from Foreign Suppliers?
The reception obligation quietly flipped the default. Since 2025, no German B2B buyer can claim they are unable to receive a structured e-invoice. Buyers who have automated their accounts payable ask foreign suppliers for e-invoices or at least machine-readable data, because a PDF is the one invoice in their queue that still needs manual entry.
The simplest way to cover Germany is the Peppol network, which German operators support widely and which reaches France and Poland through the same connection.
How Should a Foreign Supplier Prepare?
- Ask your larger German customers whether they prefer e-invoices already today.
- Confirm your software supports EN 16931 — the standard behind XRechnung, ZUGFeRD and Peppol BIS alike.
- If you operate a German subsidiary, plan its issuing capability before 1 January 2027 (turnover above €800,000) or 1 January 2028.
- Mind archiving: received e-invoices must be stored in unaltered form under German rules.
Summary
Germany’s e-invoicing mandate has applied to reception since 1 January 2025 and reaches issuance on 1 January 2027 (turnover above €800,000) and 1 January 2028 (everyone). Foreign suppliers without a German establishment are outside the legal obligation, because the mandate covers only domestic German transactions. The practical shift is in expectations: every German buyer can receive structured e-invoices, and suppliers who send them keep their invoices flowing through automated systems instead of manual queues. For the full European picture, see which European countries require e-invoicing.
Explore Finbite’s e-invoicing and Peppol services.
When does e-invoicing become mandatory in Germany?
Reception has been mandatory for all German B2B companies since 1 January 2025. Issuing becomes mandatory on 1 January 2027 for companies with annual turnover above €800,000 and on 1 January 2028 for all remaining businesses.
Do foreign suppliers have to send e-invoices to German customers?
No — the mandate covers only domestic transactions where both parties are established in Germany. A foreign supplier without a German establishment may keep sending conventional invoices, though German buyers increasingly prefer structured e-invoices because their processing is automated.
What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure XML e-invoice used across the German public sector and increasingly in B2B. ZUGFeRD is a hybrid format that embeds machine-readable XML inside a human-readable PDF. Both comply with the European standard EN 16931.
Does the German mandate cover cross-border invoices?
No. Cross-border transactions, whether EU or non-EU, are outside the scope of the German B2B mandate, which applies to transactions between parties established in Germany. EU-level rules for cross-border digital reporting arrive separately under ViDA from 1 July 2030.