Guides
E-invoicing and formats
Since January 1, 2025, every business in Germany must be able to receive e-invoices. For sending, transition periods apply: from 2027 for businesses with more than 800,000 euros in prior-year revenue, from 2028 for everyone. Which formats count, what has to be on the invoice, and what applies to consumers? The articles here answer that.
- 2025All businesses must be able to receive e-invoices.
- 2027Obligation to send above 800,000 euros prior-year revenue.
- 2028Obligation to send for all businesses in B2B.
Legal basis: § 14 Abs. 2 UStG and § 27 Abs. 38 UStG. The obligation to send covers invoices to businesses in Germany, not to consumers.
Explainer
Payment terms on invoices in Germany: rules, due date calculation and wording
What a payment term (Zahlungsziel) is, what German law says, how to calculate and word it correctly, and when a customer is in default without a reminder. With examples for 14 and 30 days, "due immediately" and early payment discounts.
Proforma invoices in Germany: what they are for and why they are not invoices
A proforma invoice looks like an invoice but is not one. What businesses use it for, for prepayment and customs, what it should contain, why it allows no input VAT deduction, and when the real invoice follows after payment arrives.
Small-amount invoices in Germany (§ 33 UStDV): when the buyer's address can be left out
Up to €250 gross, a German invoice may be issued without the recipient's address. Which details are still required, why OSS and reverse charge are excluded, and what that means for online shops whose payment data has no address.
Leitweg-ID: what it is, how it is structured and how it gets onto the invoice
The Leitweg-ID routes invoices to German public authorities and public-sector buyers. Its structure with an example, where to find it, who needs it, and how it ends up in the XRechnung as the buyer reference.
E-invoicing for B2C in Germany: does the mandate apply to online shops?
Does the German e-invoicing mandate cover sales to consumers? No, but many online shop orders are hidden B2B. What actually applies and how to stay on the safe side.
E-invoicing for small businesses in Germany (Kleinunternehmer): duties, exemptions, thresholds 2026
Do small businesses under § 19 UStG have to issue e-invoices? No, but they must be able to receive them. All the rules, the new turnover thresholds of €25,000 and €100,000, and what happens when you exceed them.
The date of supply on German invoices: shipping date or payment date?
The date of supply (Leistungsdatum) is a required invoice detail under § 14 UStG. Why the shipping date counts for shipped goods, when payment date and date of supply coincide, and what errors can cost you.
XRechnung vs ZUGFeRD: the XRechnung format explained
What is an XRechnung, who needs it and how does it differ from ZUGFeRD? A plain-English overview for online shops, freelancers and startups in Germany.
E-invoicing in Germany: the mandate explained for founders
E-invoicing in Germany: every business must receive e-invoices since 2025, and B2B sending becomes mandatory in 2027 or 2028. The timeline, the revenue threshold and what to do now.
ZUGFeRD explained
What is ZUGFeRD? The hybrid e-invoice format made of PDF and XML, its profiles, the legal situation in Germany, and how to create a ZUGFeRD invoice.
Playbook
Correcting an invoice in Germany: which route for which error?
Wrong address, wrong amount, refund or extra purchase: which kind of invoice correction fits each case, what German VAT law requires, and what you must never do.
Changing the billing address on a German invoice afterward: is it possible? (without a cancellation)
Customer entered the wrong billing address? You correct it afterward with a correcting invoice under § 31(5) UStDV: no cancellation invoice, no new invoice number, GoBD-safe.