Guide · E-invoicing

Explainer

E-invoicing in Germany: the mandate explained for founders

Q: Does the e-invoicing mandate cover invoices to consumers?

No. The mandate only covers supplies to another business for its business, where both are established in Germany (§ 14(2) sentence 2 no. 1 UStG, German). Invoices to consumers (B2C) are not affected.

Q: Does a PDF invoice count as an e-invoice?

No. A plain PDF is an "other invoice" (sonstige Rechnung), not an e-invoice (§ 14(1) sentence 4 UStG, German). An e-invoice uses a structured format that complies with EN 16931, or one the parties agree on that can be converted into that format without losing data (§ 14(1) sentence 6 UStG). Examples are XRechnung and ZUGFeRD from version 2.0.1, except the MINIMUM and BASIC-WL profiles (section 14.1(13) and (14) UStAE, German).

Q: What does the obligation to receive e-invoices mean in practice?

Since January 1, 2025, every business in Germany must have the technical means to receive e-invoices, whether or not it already has to send them itself. The tax authorities do not require a separate mailbox just for e-invoices; an ordinary email inbox is enough (section 14.1(5) UStAE, German). On top of that you need software that can read the format.

By Christian Häfner · Published July 8, 2026 · Updated October 3, 2026

Since January 1, 2025, every business in Germany must be able to receive B2B e-invoices. The obligation to send them is phased in: from 2027 for businesses with more than €800,000 in total turnover in the prior year, from 2028 for everyone (§ 14(2) and § 27(38) UStG).

When does the mandate apply?

Germany introduced mandatory e-invoicing with the Growth Opportunities Act (Wachstumschancengesetz) of March 27, 2024 (BGBl. 2024 I No. 108), and it has applied since January 1, 2025. It covers supplies to another business for its business where both are established in Germany, so the B2B side (§ 14(2) sentence 2 no. 1 UStG, German). The transition periods are set out in § 27(38) UStG (German).

This guide is for businesses in Germany, written with founders in mind: online shops on Shopify, creators and publishers who get paid through Stripe or Ghost, and SaaS startups that bill other companies.

Receiving and sending are two separate obligations. You have had to be able to receive e-invoices since 2025. You only have to send them later, on a schedule that depends on your prior-year revenue.

What that means for typical setups:

You sell only to consumers (a typical D2C shop): those invoices are B2C and outside the mandate. You still have to be able to receive e-invoices, for example from your suppliers.
You sell to other businesses in Germany (B2B SaaS, agencies, wholesale): you must send e-invoices from January 1, 2027 if your total turnover in the prior year was more than €800,000, and from January 1, 2028 otherwise.

Timeline 2025 to 2028

Since January 1, 2025: the e-invoice is the standard form for domestic B2B invoices. Every business must be able to receive e-invoices (section 14.1(4) and (5) UStAE, German).
January 1, 2025 to December 31, 2026: transition period. For sales made in this period you may still issue an "other invoice" (sonstige Rechnung). Paper invoices remain allowed during the transition, while a PDF or another electronic format requires the recipient's consent (§ 27(38) no. 1 UStG, German).
From January 1, 2027: businesses with more than €800,000 in total turnover in the prior year must send e-invoices for B2B sales.
Until December 31, 2027: businesses with total turnover of up to €800,000 in the prior year may still issue other invoices for sales made in 2027 (§ 27(38) no. 2 UStG, German). Invoices sent through EDI remain allowed for everyone until the end of 2027 if the recipient agrees (no. 3).
From January 1, 2028: all businesses must send e-invoices for B2B sales.

Timeline · domestic B2B

Receive since 2025, send on a schedule set by prior-year revenue

Since Jan 1, 2025All businesses must be able to receiveTransition period for sending until Dec 31, 2026: paper still allowed, PDF only with the recipient's consent
From Jan 1, 2027Sending required above €800,000 prior-year revenueUp to €800,000, other invoices remain allowed until Dec 31, 2027
From Jan 1, 2028Sending required for all businessesE-invoices for everyone

Applies to sales between businesses in Germany. Invoices to consumers, small-amount invoices (Kleinbetragsrechnungen) up to €250 and passenger tickets (Fahrausweise) are exempt.

Receiving e-invoices since 2025

The obligation to receive has applied since January 1, 2025. The transition rules in § 27(38) UStG only cover issuing invoices, and there is no revenue threshold for receiving them. Every business in Germany must have the technical means to receive e-invoices, including small businesses that still send paper or PDF invoices themselves (section 14.1(5) UStAE, German). In practice you need an email address for incoming invoices (a separate mailbox just for e-invoices is not required) and software that can read a format under EN 16931.

Exceptions and special cases

Not every invoice falls under the mandate. Exempt are, among others, invoices to consumers (B2C), small-amount invoices up to €250 (§ 33 sentence 4 UStDV, German), passenger tickets (§ 34(1) sentence 2 UStDV) and invoices from small businesses under the Kleinunternehmer scheme (§ 34a sentence 4 UStDV). Sales that are VAT-exempt under § 4 nos. 8 to 29 UStG carry no invoicing obligation in the first place (§ 14(2) sentence 2 UStG). If your customer is not established in Germany, the German mandate does not apply either (section 14.1(6) UStAE, German). Whether your customer's country has its own rules is a separate question.

How to prepare

Two steps make sense right away: make sure you can receive and read e-invoices, and plan the switch for sending well before your deadline. Rechnungskit automatically creates an e-invoice in ZUGFeRD 2.5 format from your payment and order data, validates it against EN 16931 and archives it in a tamper-proof way that meets GoBD, the German rules for electronic bookkeeping and records. That covers sending. Rechnungskit does not receive or read incoming invoices; for those, use your accounting software or the process your tax advisor recommends. The page on e-invoicing in Germany for online shops, SaaS and digital products shows the three typical setups and how payment providers connect, and the articles on Shopify and Stripe explain what those providers do on their own.

FAQ

Do I already have to send e-invoices in 2025?

No. From January 1, 2025 you only have to be able to receive e-invoices. The obligation to send them is phased in: from 2027 if your total turnover in the prior year was more than €800,000, from 2028 for all domestic B2B sales (§ 27(38) UStG, German).

Does the e-invoicing mandate cover invoices to consumers?

Does a PDF invoice count as an e-invoice?

What does the obligation to receive e-invoices mean in practice?

Sources & legal basis

Guide E-invoicing for B2C in Germany: does the mandate apply to online shops? Guide Invoicing in a foreign currency in Germany: which exchange rate applies? (ECB, DATEV, OSS) Guide GoBD explained: principles, retention and what they mean for your invoices Guide Small-amount invoices in Germany (§ 33 UStDV): when the buyer's address can be left out Guide E-invoicing for small businesses in Germany (Kleinunternehmer): duties, exemptions, thresholds 2026 Guide The German cancellation button (§ 312k BGB): who needs it and how it works Guide The date of supply on German invoices: shipping date or payment date? Guide Leitweg-ID: what it is, how it is structured and how it gets onto the invoice Guide The OSS scheme explained: the €10,000 threshold, registration and an example Guide Deferred revenue for SaaS and online courses in Germany: when a pRAP is required Guide Proforma invoices in Germany: what they are for and why they are not invoices Guide Deferred revenue in German accounting (pRAP): definition, bookings and an example Guide Changing the billing address on a German invoice afterward: is it possible? (without a cancellation) Guide Correcting an invoice in Germany: which route for which error? Guide Server-side tracking for Meta: Conversions API with a lean consent bar Guide Shopify gift cards in Germany: gift card, discount code and store credit for VAT Guide Shopify invoices in Germany: what Shopify does, what is missing, what applies from 2027 Guide Shopware invoices: what Shopware 6 does on its own and what is missing Guide Stripe DATEV export: getting Stripe payments into DATEV as a booking batch Guide Booking Stripe fees in Germany: clearing account, reverse charge and Stripe Technology Europe Ltd Guide Stripe Invoicing in Germany: creating invoices, pricing and e-invoicing Guide Stripe invoices with payment terms as e-invoices: bank transfer to the Stripe IBAN Guide Stripe invoices in Germany: what Stripe Invoicing and Billing do, what is missing, and what applies from 2027 Guide Shipping costs and VAT in Germany: 7%, 19% or tax-exempt? Guide The German withdrawal button (§ 356a BGB): mandatory since June 19, 2026 Guide WooCommerce DATEV export: options, file format and account mapping Guide WooCommerce invoices in Germany: plugins, mandatory details, e-invoicing Guide XRechnung vs ZUGFeRD: the XRechnung format explained Guide Payment terms on invoices in Germany: rules, due date calculation and wording Guide ZUGFeRD explained

Rechnungskit is not a tax advisory or law firm. This article explains general principles and does not replace advice from a tax advisor (Steuerberater, § 5 StBerG) or a lawyer (§ 3 RDG). Rechnungskit is built for businesses based in Germany and prepares documents, tax rates and bookings automatically. How your specific case is treated remains your decision, ideally together with your tax advisor or a lawyer.

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