With the Growth Opportunities Act (Wachstumschancengesetz), Germany introduced electronic invoicing for domestic B2B transactions. The mandate is phased in. This overview shows what applies when – and what you can do now.
What is an e-invoice?
An e-invoice is an invoice in a structured electronic format that allows automatic processing and complies with the European standard EN 16931. This includes in particular:
- XRechnung – a pure XML format, the public-sector standard
- ZUGFeRD from version 2.0.1 – a PDF with embedded XML data (the MINIMUM and BASIC-WL profiles are not sufficient)
A PDF, Word file or photo is not an e-invoice but an “other invoice”.
The timeline
| Period | Receiving | Issuing |
|---|---|---|
| since 1 Jan 2025 | mandatory for all businesses | paper and other formats still allowed (PDF only with the recipient’s consent) |
| 2026 | mandatory | as in 2025 |
| 2027 | mandatory | e-invoice mandatory if prior-year turnover exceeds €800,000; below that, other formats still allowed |
| from 1 Jan 2028 | mandatory | e-invoice generally mandatory for everyone |
Since 2025: being able to receive
Every business in Germany must be able to receive and process e-invoices. An email inbox is generally sufficient. What matters is that you can read the XML data (e.g. with a viewer) and keep it in its original form.
2025 and 2026: transition
When issuing, you may still send paper invoices. PDF invoices remain permitted if the recipient agrees. E-invoices may be sent without the recipient’s consent.
2027: the €800,000 threshold
Businesses with total turnover above €800,000 in the previous year must issue e-invoices from 2027. Smaller businesses may still use paper and PDF invoices until the end of 2027.
From 2028: mandatory for everyone
From 1 January 2028, e-invoices are generally mandatory for all domestic B2B transactions.
Who is not affected?
- Invoices to private individuals (B2C)
- Small-amount invoices up to €250 gross
- Travel tickets
- certain VAT-exempt services
- Small businesses under § 19 UStG when issuing – they must still be able to receive
Checklist: what you can do now
- Make sure you can receive: set up an email address for invoices and have a way to read XML invoices.
- Sort out archiving: keep e-invoices unaltered in their original format.
- Ask your clients: which format do your business clients prefer – XRechnung or ZUGFeRD? Do public-sector clients need a Leitweg-ID?
- Check your invoicing tool: can it produce e-invoices to EN 16931?
- Switch early: if you already issue e-invoices, 2027/2028 won’t be stressful.
E-invoicing with Chingvoice
Chingvoice creates e-invoices in XRechnung 3.0 format on every plan, including Free. From the Start plan, the ZUGFeRD PDF is added. More on e-invoicing in Chingvoice · Guide: send an XRechnung