E-invoicing in Germany: dates, formats, tools
Since 1 January 2025, a business in Germany that bills another German business is moving from paper and PDF to the e-invoice. An e-invoice is a structured electronic file that software can read, following the European standard EN 16931, such as XRechnung or ZUGFeRD from version 2.0.1. A plain PDF no longer counts as one. You must be able to receive e-invoices now, and issuing them becomes compulsory in 2027 or 2028, depending on your turnover.
Who has to comply
Every business based in Germany that sells to other German businesses, including freelancers and Kleinunternehmer, must be able to receive e-invoices since 2025. If your turnover last year was above 800,000 €, you issue e-invoices from 1 January 2027; everyone else from 1 January 2028. Sales to private customers, invoices up to 250 € and tickets are outside the rule.
Key dates
- 27 Nov 2020Suppliers to the federal government must send e-invoices for direct orders from 1,000 € net.
- 1 Jan 2025Every business in Germany must be able to receive e-invoices from other German businesses. Paper and plain PDF invoices are still allowed when you issue them.
- 1 Jan 2027Businesses with prior-year turnover above 800,000 € must issue e-invoices. Smaller ones, and EDI users, may use other formats until the end of 2027.
- 1 Jan 2028All transitional rules end: every German business issues e-invoices to other German businesses.
Tools that support it
Creates XRechnung and ZUGFeRD and reads incoming e-invoices you upload.
Receiving XRechnung and ZUGFeRD 2.x is free; the creation tool costs 5 € a year.
Creates, sends and receives XRechnung and ZUGFeRD from your business account at no extra cost.
Exports invoices as XRechnung or ZUGFeRD and imports supplier e-invoices in both formats.
Creates XRechnung and ZUGFeRD, and lets you import, check and archive incoming e-invoices.
Creates and sends XRechnung and ZUGFeRD, and reads e-invoices you receive.
Every plan creates e-invoices, but reading incoming ones needs the Buchhaltung plan or higher.
Sends ZUGFeRD and XRechnung; its help page does not say how incoming e-invoices are read.
Receives, approves and archives XRechnung and ZUGFeRD, but does not create outgoing e-invoices.
Creates ZUGFeRD and XRechnung, but e-invoicing is not in the free plan.
Sends and exports invoices in XRechnung and ZUGFeRD, but importing supplier e-invoices needs Zoho Books.
Creates XRechnung and ZUGFeRD from plan S up; the pricing page doesn't say how it handles e-invoices you receive.
Sends and receives e-invoices in ZUGFeRD-compatible form; the pricing page doesn't name XRechnung.
Questions
Do I have to issue e-invoices as a Kleinunternehmer?
No. The finance ministry's FAQ says Kleinunternehmer under § 19 UStG do not have to issue e-invoices. You still have to be able to receive them, as every German business has had to since 1 January 2025. If you want to send e-invoices anyway, any tool that creates XRechnung or ZUGFeRD will do.
Is a PDF invoice still enough?
Until the end of 2026 you may still send paper or PDF invoices to other businesses. In 2027 that stays allowed only if your turnover last year was 800,000 € or less, and from 2028 the PDF option ends for everyone. A PDF by itself is not an e-invoice, because software cannot read its data in a structured way. Small invoices up to 250 € gross and sales to private customers can stay as PDF.
Can I receive an XRechnung without software?
To receive one, an email inbox is enough, according to the finance ministry. Reading it is the harder part: an XRechnung is a pure XML file with no visible layout. The ministry points to free viewers, including the one in the ELSTER portal at e-rechnung.elster.de. Accounting software saves you that step, because it reads the XML and books the invoice.
What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure XML file that only software can read, and it is the format the federal government expects from its suppliers. ZUGFeRD puts the same structured data inside a PDF, so a person sees a normal invoice and software reads the XML. Both are valid e-invoices if they follow EN 16931, and for ZUGFeRD that means version 2.0.1 or later. The MINIMUM and BASIC-WL profiles of ZUGFeRD do not qualify.
How long do I have to keep e-invoices, and in which form?
Invoices you book are Buchungsbelege, which § 147 AO says you keep for eight years. For an e-invoice you must keep the structured XML part in its original form, because that is the legal invoice, not a PDF printout of it. The finance ministry says storing e-invoices outside a GoBD-compliant system is not, on its own, a breach. Keeping them in your accounting software or an archive that cannot be altered is still the safest route.