E-Voice
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Since January 2025, domestic businesses must be able to receive e-invoices. Issuing them follows a phased timeline through 2028. Permitted formats comply with EN 16931 — in Germany mainly XRechnung and ZUGFeRD, as created by e-voice.
Invoice language
1. What counts as an e-invoice?
From 1 January 2025, an e-invoice exists only when the invoice is issued, transmitted and received in a structured electronic format that allows automated processing. A plain PDF by email is no longer an e-invoice but an "other invoice".
2. Who regulates what?
In B2B, the 2024 Growth Opportunities Act governs the obligation via the VAT Act (§ 14 UStG). The technical basis comes from the European standard EN 16931. For invoices to public contracting authorities, the federal E-Invoicing Ordinance (E-RechV) also applies; suppliers to the federal government have had to invoice electronically since 27 November 2020.
3. Timeline for businesses (B2B)
From 1 January 2025: obligation to receive e-invoices for all domestic businesses. Until 31 December 2026: transition for issuing — paper or PDF still possible with recipient consent. From 1 January 2027: issuing obligation for businesses with prior-year turnover above €800,000. From 1 January 2028: e-invoicing for practically all B2B invoices between domestic businesses.
4. Permitted formats
E-invoices must comply with EN 16931. In Germany, XRechnung (pure XML) and ZUGFeRD from version 2.0.1 are common — except for the MINIMUM and BASIC-WL profiles. For hybrid formats, the structured XML part has been decisive since 2025, not the PDF image.
5. Exceptions
No e-invoice required for invoices to end consumers (B2C), small amounts up to €250 gross, tickets and certain tax-exempt supplies. Small businesses are exempt from issuing but must be able to receive e-invoices.