Updated 25 September 2026. Germany's e-invoice obligation arrived in two halves. Every domestic business has had to accept structured invoices since 1 January 2025; the duty to issue them starts in 2027 for larger companies and 2028 for the rest. In practice, accounting firms will keep receiving a mix of XRechnung XML, hybrid ZUGFeRD PDFs, plain PDFs and paper for several years.
Is e-invoicing mandatory in Germany in 2026?
Partly. Reception has been mandatory since 1 January 2025 for all businesses established in Germany, but issuing is still voluntary in 2026 under the transition rules in the Federal Ministry of Finance's guidance. Bitkom's survey of 1,103 companies published on 3 December 2024 found only 45 % could receive an e-invoice one month before the obligation started.
When does the B2B issuing mandate start in Germany?
On 1 January 2027 for businesses whose prior-year turnover exceeded €800,000, and on 1 January 2028 for everyone else. Until then, paper and PDF invoices remain valid with the recipient's consent. The BMF's FAQ confirms the €800,000 threshold and the extension "bis zum Ablauf des Jahres 2027" for smaller issuers.
Which format and platform does Germany use?
XRechnung and ZUGFeRD from version 2.0.1 are the named formats, both built on EN 16931; there is no central government platform for B2B exchange. Invoices travel by email, Peppol or direct connection between the parties. The BMF excludes only the ZUGFeRD MINIMUM and BASIC-WL profiles, as stated in its FAQ updated for the 2025 start.
Do I need to read ZUGFeRD PDFs or just the XML?
Read both. A ZUGFeRD file is a PDF/A-3 with an XML attachment, and the two can disagree when an invoice has been edited or re-issued. Invoreg extracts the embedded XML, reads the visual page as well, and flags lines where the amounts differ. Bitkom found 96 % of companies still received PDF invoices in December 2024, so the visual layer matters for years yet.
Which VAT rates apply in Germany and how does Invoreg map them?
19 % standard and 7 % reduced, plus zero-rated exports and reverse-charge purchases from abroad. Invoreg reads the rate on each line and maps it to the equivalent tax code in your accounting software, including reverse-charge codes for intra-EU services. Germany's VAT compliance gap was 9.7 % in 2023, close to the EU average of 9.5 %.
What should an accounting firm in Germany do now?
Make sure every client can accept XML and hybrid invoices, then move supplier-side capture to line level before the 2027 issuing deadline pushes volume up. Firms using DATEV or Lexware for larger clients and cloud accounting software for smaller ones can route those smaller clients through Invoreg today. Bitkom reported that 55 % of companies already sent some e-invoices by December 2024, so inbound XML will grow quickly.
What Invoreg handles in Germany today
- German VAT numbers (USt-IdNr, DE + 9 digits) and Steuernummer on vendor records
- 19 % and 7 % VAT per line, reverse charge and zero-rated lines, mapped to the tax codes in your accounting software
- XRechnung XML and ZUGFeRD hybrid PDFs, with the embedded data reconciled against the visual page
- German-language invoices, including Kleinunternehmer invoices that carry no VAT under § 19 UStG
- Email intake, so a client's invoice mailbox can forward straight into the firm's workspace
Related
Sources
- E-invoicing mandate deadlines — Invoice Navigator, accessed September 2026
- Fragen und Antworten zur Einführung der obligatorischen E-Rechnung zum 1. Januar 2025 — Bundesministerium der Finanzen, accessed September 2026
- Weniger als die Hälfte deutscher Unternehmen empfängt E-Rechnungen — Bitkom, 3 December 2024
- B2B e-invoicing: European deadlines 2026–2027 — Symtrax, accessed September 2026
- The EU's Questionable VAT Policy — Tax Foundation, 2 February 2026