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E-invoicing

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With Chingvoice you create e-invoices in XRechnung 3.0 format to EN 16931 – on every plan, including Free. From Start, also as ZUGFeRD PDF.

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Which plan? XRechnung (XML) on all plans including Free. ZUGFeRD PDF from Start. See pricing

Timeline

Germany's e-invoicing mandate

Under the Growth Opportunities Act, e-invoices are becoming mandatory step by step for domestic B2B transactions. Invoices to private individuals are not affected. Exceptions apply e.g. to small-amount invoices up to €250 gross and travel tickets; small businesses under § 19 UStG are exempt from issuing.

General information, not tax or legal advice. As of October 2026.

In-depth guide to the e-invoicing mandate

  1. since 1 Jan 2025

    Receiving becomes mandatory

    All domestic businesses must be able to receive and process e-invoices from other businesses.

  2. until 31 Dec 2026

    Transition period

    Paper and PDF invoices (PDF with the recipient's consent) may still be sent.

  3. from 1 Jan 2027

    Issuing for turnover above €800k

    Businesses with prior-year turnover above €800,000 must issue e-invoices. Smaller ones may use other formats until the end of 2027.

  4. from 1 Jan 2028

    Issuing for everyone

    In domestic B2B transactions, e-invoices generally become mandatory for all businesses.

What is an e-invoice?

Structured data instead of a PDF

Under German VAT law, an e-invoice is an invoice in a structured electronic format that complies with the European standard EN 16931 – for example XRechnung or ZUGFeRD (profile EN 16931 or higher). A plain PDF does not qualify and counts as an 'other invoice'.

  • XRechnung: pure XML, the public-sector standard
  • ZUGFeRD: PDF with embedded XML data (hybrid format)
  • Exceptions include small-amount invoices up to €250 gross

Questions about E-invoicing

Does the mandate apply to private customers?
No. It covers transactions between domestic businesses (B2B). Invoices to private individuals (B2C) are not affected.
Do small businesses (§ 19) have to issue e-invoices?
Small businesses under § 19 UStG are exempt from the obligation to issue them. Since 2025, however, they too must be able to receive e-invoices – an email address is usually sufficient.
Is a PDF by email no longer enough?
Until the end of 2026 you may still send PDF invoices in B2B (with the recipient's consent); with prior-year turnover up to €800,000, until the end of 2027. After that, an e-invoice is generally required. This is general information, not tax advice.

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