E-invoicing in Germany. What changes in 2025.
Germany is rolling out mandatory e-invoicing for B2B transactions. From January 1, 2025, every business must be able to receive e-invoices. Sending follows on a phased timeline.
The German e-invoicing mandate at a glance
Starting January 1, 2025, all German B2B businesses must be able to receive structured electronic invoices. PDF-only invoices will no longer be sufficient for B2B transactions from 2028 onward. The accepted formats are XRechnung (based on UBL or CII), ZUGFeRD 2.x (based on CII), and Factur-X (based on CII). The transition happens in phases: receiving is mandatory right away, while sending becomes mandatory over the next few years. The official term is E-Rechnungspflicht, and it applies to all domestic B2B transactions between businesses established in Germany.
The phased rollout timeline
January 1, 2025: Receiving becomes mandatory
Every German B2B business must be able to receive and process e-invoices in a structured format. This applies regardless of company size or revenue.
2025-2026: Sending is voluntary
Businesses can start sending e-invoices voluntarily. Paper and PDF invoices remain accepted during this transition period. A good time to set up your tools and test the workflow.
January 1, 2027: Larger businesses must send
Businesses with more than 800,000 EUR in annual revenue from the previous year must send e-invoices for all B2B transactions. Smaller businesses still have another year.
January 1, 2028: All businesses must send
E-invoicing becomes mandatory for all B2B transactions regardless of revenue. PDF-only invoices are no longer accepted. Every invoice must include a structured data format like XRechnung or ZUGFeRD.
What you need to be ready
- Invoicing software that supports XRechnung or ZUGFeRD 2.x format
- The ability to receive and process structured e-invoices from your suppliers
- A system to archive e-invoices in their original electronic format for 10 years
- A test run with a real e-invoice before the sending deadline applies to you
Questions
What counts as an e-invoice under the German mandate?
An e-invoice is a structured electronic document in a machine-readable format like XRechnung or ZUGFeRD 2.x. A regular PDF does not qualify because it cannot be processed automatically. The invoice must conform to the European standard EN 16931.
Does this apply to invoices sent to consumers (B2C)?
No. The mandate covers domestic B2B transactions only. Invoices to private consumers are not affected and can continue to be sent as PDF or paper.
What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure XML format with no visual component. ZUGFeRD embeds structured XML data inside a PDF, so humans can still read the PDF while machines process the XML. Both are accepted under the mandate. ZUGFeRD 2.x is based on the same CII standard.
Are there penalties for not complying?
During the transition period, no penalties are expected for businesses that cannot yet send e-invoices. However, from 2028 onward, non-compliant invoices may not be recognized for VAT deduction purposes. The ability to receive e-invoices is already mandatory.
Does Billstride support the German e-invoicing formats?
Yes. Billstride generates ZUGFeRD-compliant invoices with embedded structured data. Your invoices meet the EN 16931 standard out of the box, so you are covered for both the receiving and sending requirements. $0.30 per invoice, no subscription.
One price. No surprises.
$0.30
per invoice
- First invoice free
- All features included
- No subscription
- E-invoicing built in
- 150+ currencies
- AI PDF import
Free. No credit card needed.