Last reviewed: September 11, 2026. This guide covers German domestic business-to-business (B2B) invoices. It is general information, not tax advice. Always check the current German rules for your transaction and ask a tax adviser when the classification is unclear.
Short answer
For domestic German B2B transactions, businesses have had to be able to receive an electronic invoice since January 1, 2025. Issuing is phased: the transitional rules generally allow other invoice formats through December 31, 2026; an additional transition applies through December 31, 2027 where the issuer's previous-year turnover did not exceed €800,000. The wider e-invoice requirement applies from January 1, 2028, subject to statutory exceptions. A plain PDF is not an e-invoice under the new definition, while XRechnung and suitable ZUGFeRD profiles are examples of formats that can meet the requirements.
That timetable is not an “XRechnung-only mandate”. The legal question is whether the invoice is an electronic invoice within the meaning of §14 UStG and the applicable transition rules; the recipient's required syntax, profile and delivery channel still need to be checked.
Germany's B2B timeline
| Date | What to verify |
|---|---|
| January 1, 2025 | A domestic business recipient must be able to receive an e-invoice. This does not mean every supplier had to send one immediately. |
| December 31, 2026 | The general transition for issuing paper or other electronic invoices ends. During the transition, the conditions in the law still matter, including recipient consent for other electronic invoices. |
| December 31, 2027 | The extended transition for an issuer whose previous-year turnover was no more than €800,000 ends. |
| January 1, 2028 | The wider domestic B2B issuing requirement applies, subject to statutory exceptions and the rules for special transactions. |
The €800,000 threshold is a transition rule for issuing. It is not the same thing as the small-business tax regime (Kleinunternehmerregelung) under §19 UStG.
Does the rule apply to a Kleinunternehmer?
Not in the simple “exempt from everything” sense. Under §34a UStDV, an invoice for a tax-free turnover under §19(1) UStG is not required to be issued as an e-invoice. A Kleinunternehmer must nevertheless be able to receive e-invoices when the receiving obligation applies. The €800,000 transition threshold is a separate rule and should not be used to determine Kleinunternehmer status.
B2C invoices are outside this domestic B2B requirement. Other exceptions and special cases exist, including certain small-value invoices and exempt transactions. Check §14 UStG and the current Federal Ministry of Finance guidance rather than treating a customer type or tax status as a universal exemption.
XRechnung or ZUGFeRD?
Germany does not make XRechnung the only possible B2B format.
- XRechnung is a structured XML-based specification used in Germany, especially in public procurement. It has no embedded human-readable PDF representation; a viewer may be needed to inspect it visually. The official KoSIT specification and release version must be checked for the recipient's process.
- ZUGFeRD is a hybrid format containing a readable PDF and embedded structured XML. The BMF identifies ZUGFeRD from version 2.0.1, except for the MINIMUM and BASIC-WL profiles, as an example of a format based on EN 16931 that can satisfy the e-invoice requirements.
“Supports XRechnung” is therefore not enough as a product claim. Verify the exact syntax, profile, mandatory business terms, validation rules, recipient identifier and transmission channel required by the customer or public authority.
What a German business should do now
- Identify which invoices are domestic B2B and which are B2C, cross-border or otherwise exceptional.
- Record the issuer's previous-year turnover and apply the transition dates above; do not confuse this with §19 UStG.
- Ask the accounting or ERP provider which e-invoice syntax and profiles it can actually create and validate.
- Confirm how each important customer receives invoices, including any identifier or network requirement.
- Test a representative invoice with the recipient before the applicable deadline, keeping the source data and an auditable record of the result.
- Document the process for corrections, archiving and human review. A PDF preview can help people read an invoice, but it does not turn a PDF-only invoice into an e-invoice.
What Compliant Invoice does — and does not do
Compliant Invoice lets you create and download invoice documents locally in your browser without an account. Its optional Pro plan is €49 per year for the SaaS features shown on the pricing page. The free local workflow can help you prepare invoice information and a document, but this article does not claim that it is a German government portal, a certified access point, an automatic XRechnung/ZUGFeRD validator or a transmission network. Confirm the required structured format and delivery route with the recipient before relying on an invoice for a regulated process.
Create an invoice locally with the free generator
Official sources
- German Federal Ministry of Finance: FAQ on the mandatory e-invoice — transition dates, formats and scope.
- §14 UStG on the federal legal portal — statutory definition and issuing rules.
- §34a UStDV on the federal legal portal — invoice rules for §19 UStG turnovers.
- KoSIT: XRechnung — German XRechnung specifications and releases.
- European Commission: e-invoicing in Germany — European context and national implementation.
The official sources can change. This page was last reviewed on September 11, 2026; the review date is not a guarantee that a future amendment will be reflected immediately.