As of 4 November 2026 · with legal sources
German e-invoicing from 2027: Does the mandate apply to you?
In 60 seconds you know when you must send e-invoices in Germany. Then check your XRechnung or ZUGFeRD file right in your browser. Your data never leaves your computer.
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The short answer
Since 1 January 2025 every business in Germany must be able to receive e-invoices. Businesses must send e-invoices to other domestic businesses from 1 January 2027 if their total turnover in the previous year exceeded EUR 800,000, and all businesses from 1 January 2028. Exceptions include invoices up to EUR 250, tickets, invoices from small businesses under the Kleinunternehmer rule and invoices to consumers.
Mandate check: when must you issue e-invoices?
Answer 5 questions. The result shows what applies year by year.
All e-invoicing deadlines in Germany
1 January 2025
Everyone must be able to receive
All domestic businesses must be able to receive e-invoices. According to the Finance Ministry, an email inbox is enough.
BMF-Schreiben vom 15. Oktober 2024 zur Einführung der obligatorischen E-Rechnung2025 and 2026
Transition for sending
Paper invoices are allowed; other electronic formats such as PDF only with the recipient's consent.
§ 27 Abs. 38 UStG (Übergangsregelung E-Rechnung), gesetze-im-internet.de1 January 2027
Sending mandate above EUR 800,000
Businesses with more than EUR 800,000 total turnover in the previous year must send e-invoices. Everyone else may use paper or PDF until the end of 2027.
§ 27 Abs. 38 UStG (Übergangsregelung E-Rechnung), gesetze-im-internet.de1 January 2028
Sending mandate for everyone
All businesses must send e-invoices to other domestic businesses. Small amounts, tickets and Kleinunternehmer remain exempt.
§ 27 Abs. 38 UStG (Übergangsregelung E-Rechnung), gesetze-im-internet.de
Check an XRechnung or ZUGFeRD file
Drop an XML or ZUGFeRD PDF file here. We detect the format and check the most important required fields. Everything runs in your browser.
Which formats count as an e-invoice?
| Format | E-invoice? | Note |
|---|---|---|
| XRechnung | Yes | German standard under EN 16931, a pure XML file (UBL or CII). |
| ZUGFeRD / Factur-X | Yes, in suitable profiles | PDF with embedded XML. According to the German Finance Ministry, the MINIMUM and BASIC WL profiles are not sufficient. |
| PDF without XML | No | Counts as an other invoice. Only allowed during the transition and for exceptions. |
| Paper | No | Counts as an other invoice, see transition periods. |
Frequently asked questions about German e-invoicing
When does the e-invoicing mandate apply in Germany?
All businesses must be able to receive e-invoices since 1 January 2025. Businesses with more than EUR 800,000 previous-year turnover must send them from 1 January 2027, all others from 1 January 2028 (section 27(38) UStG).
Is a PDF invoice an e-invoice?
No. An e-invoice is structured and machine-readable under EN 16931, for example XRechnung or ZUGFeRD. A plain PDF is an other invoice (section 14(1) UStG).
Do small businesses (Kleinunternehmer) have to issue e-invoices?
No. Kleinunternehmer under section 19 UStG may always send other invoices (section 34a UStDV). They must still be able to receive e-invoices.
Does the mandate apply to invoices to consumers?
No. It covers supplies to other businesses in Germany. Invoices to consumers are not included.
What about invoices below EUR 250?
Invoices with a total of up to EUR 250 may always be sent as other invoices (section 33 UStDV). The same applies to tickets (section 34 UStDV).
What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure XML file that people can hardly read without software. ZUGFeRD is a PDF with the XML data embedded. Both can be e-invoices, ZUGFeRD only in profiles that meet EN 16931.
Are my files uploaded?
No. The check runs entirely in your browser. The file is not sent to any server.
Sources
- § 14 UStG (Ausstellung von Rechnungen), gesetze-im-internet.de (retrieved 4 November 2026)
- BMF-Schreiben vom 15. Oktober 2024 zur Einführung der obligatorischen E-Rechnung (retrieved 4 November 2026)
- § 27 Abs. 38 UStG (Übergangsregelung E-Rechnung), gesetze-im-internet.de (retrieved 4 November 2026)
Last updated: 4 November 2026