Germany's B2B e-invoicing mandate is arriving in stages. Since 1 January 2025, businesses must be able to receive structured e-invoices. From 1 January 2027, businesses with prior-year turnover above €800,000 must issue them, and from 1 January 2028, all businesses must. Here's what that means for the systems that create and process your invoices.
- — An e-invoice is structured data (such as XRechnung or ZUGFeRD), not a PDF.
- — Receiving is already mandatory; issuing follows in 2027 or 2028 depending on turnover.
- — Custom systems and multi-tool setups need the most preparation.
What counts as an e-invoice
Under the new rules, an e-invoice is a structured electronic invoice based on the European standard EN 16931 — formats such as XRechnung or ZUGFeRD. A PDF sent by email is no longer an e-invoice in this sense, even though it's electronic. The structured data is what allows the receiving business to process the invoice automatically.
“E-invoicing is a compliance deadline with an efficiency bonus: once invoices are data, they can move without anyone typing them.”
Receiving: already required
If your business can't yet open and process XRechnung or ZUGFeRD invoices from suppliers, that's the first gap to close. Many accounting tools now support this, but invoices still need to reach the right place and be booked correctly. Check that incoming e-invoices flow into your accounting process rather than sitting unread in an inbox.
Issuing: plan for your deadline
If your invoices come from a modern accounting or ERP system with e-invoicing support, issuing may mostly be configuration. If they're created in a custom system, an industry-specific tool, a web shop, or several tools at once, each source needs a path to a compliant format. That usually means integration work, plus cleaning customer data so every invoice is complete.
Use the transition well
The staged deadlines give SMEs time, but integration projects take longer than expected, especially when several systems are involved. Starting early also has a benefit beyond compliance: once invoices are structured data, both sending and receiving can be automated, removing manual booking work from your finance team.
- ✓We can receive and process XRechnung and ZUGFeRD invoices today
- ✓We know whether our issuing deadline is 2027 or 2028
- ✓Every system that creates invoices is listed
- ✓Each one has a path to a compliant structured format
- ✓We've confirmed details with our tax adviser
Conclusion
The mandate is phased, but the systems work is the same for everyone: know where invoices come from, make the data complete, and connect each source to a compliant format. Do it before your deadline, and you get the efficiency gains without the rush.