Expert knowledge for digital decisions
When is the E-Invoice Mandatory in Germany?
Short answer
The Timeline
Since January 1, 2025 – Receipt
Every domestic company must be able to receive e-invoices. Technically, an email inbox is sufficient, but practically, software that can read the format is needed. There is no transition period for this.
2025 and 2026 – Transition for Sending
Paper invoices remain permissible. Other electronic formats such as PDF are still possible but require the recipient's consent.
From January 1, 2027
Companies with more than 800,000 euros in revenue in the previous year (2026) must issue e-invoices.
From January 1, 2028
The obligation to issue applies to all domestic B2B sales.
Exemptions
- Invoices to private individuals (B2C)
- Small invoices and tickets
- Small businesses according to § 19 UStG are permanently exempt from the obligation to issue – however, they must still be able to receive e-invoices.
What to Do Now
Receiving is already mandatory. Those who have not yet taken action should first clarify whether incoming e-invoices can be processed at all and how they will be stored in a revision-proof manner. Issuing can then be planned – but the transition during ongoing operations usually takes longer than expected.
Legal Basis
The regulations are based on the Growth Opportunities Act (March 2024) and are stated in § 14 UStG.
Key facts
- Receipt Obligation
- since January 1, 2025, without a transition period
- Issuing Obligation from 800,000 € Previous Year Revenue
- January 1, 2027
- Issuing Obligation for All
- January 1, 2028
- Legal Basis
- § 14 UStG, Growth Opportunities Act
- Permanently Exempt from Issuing
- Small businesses according to § 19 UStG
Sources
All external claims are backed by traceable sources.-
01
E-Rechnungspflicht: Fristen 2025, 2027, 2028 im Überblick E-Rechnungen.org
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02
E-Rechnung (B2B) seit 2025 IHK Darmstadt