Germany e-invoicing timeline: 2025 receiving, 2027 and 2028 issuing

Every German business must be able to receive e-invoices since 1 January 2025. Issuing becomes mandatory in two steps: 2027 for businesses with prior-year turnover above €800,000, and 2028 for everyone.

Alexia M.Comparisons and market guides editor

Published: 21 July 2026
Reading time: 1 min read

"Germany e-invoicing grace period" and "germany e-invoicing timeline" are among the top completions after "Germany e-invoicing". The phased dates are now settled by law.

The timeline

Date	Rule
1 January 2025	All businesses must be able to receive e-invoices
2025 to 2026	Paper and PDF invoices still allowed (PDF with recipient's consent)
1 January 2027	Businesses with prior-year turnover above €800,000 must issue e-invoices
1 January 2028	All businesses must issue e-invoices for domestic B2B supplies

What counts as an e-invoice

A structured electronic invoice meeting EN 16931. XRechnung qualifies, and so does ZUGFeRD from version 2.0.1, except the MINIMUM and BASIC-WL profiles. EDI formats can be used if the data can be converted to EN 16931.

What it does not cover

Invoices to consumers.
Small-amount invoices up to €250 and travel tickets.
Most cross-border invoices. Intra-EU B2B e-invoicing arrives with ViDA in July 2030. See e-invoicing for German companies billing abroad.

Preparing

Make sure your inbox or software can read XRechnung and ZUGFeRD now.
Check last year's turnover against €800,000 to know your 2027 deadline.
Ask your accounting software about issuing in the right format.
Keep invoice numbers in payment references so receipts match.

Paying into Germany: the local rail

What	Detail
Local rail	SEPA Instant Credit Transfer
Run by	European Payments Council scheme, run by each bank
Settlement	Under ten seconds, 24/7
Published fee	By the EU Instant Payments Regulation, no more than the bank charges for a standard SEPA transfer

Source: European Payments Council: SEPA Instant Credit Transfer. Checked when this guide was last updated; the scheme's own page has the current figures.

Where Rivet fits

Rivet gives German companies EUR and GBP details on Growth and USD on every plan, and each receipt carries the payer and reference, so payments match structured invoices without manual work. Statements export for your accountant. Rivet is not a bank; regulated partner institutions hold the funds. See Accounts.

Questions people ask

When does e-invoicing become mandatory in Germany?

Receiving became mandatory on 1 January 2025. Issuing becomes mandatory on 1 January 2027 for businesses with prior-year turnover above €800,000 and on 1 January 2028 for all.

Is a PDF an e-invoice?

No. A PDF is an "other electronic invoice". It is allowed during the transition with the recipient's consent, but not after it ends.

Does it apply to invoices to foreign customers?

The mandate covers domestic B2B supplies between businesses established in Germany. Cross-border invoices are not covered now; ViDA brings intra-EU e-invoicing from July 2030.

What is the €800,000 test?

Total turnover in the previous calendar year. Businesses at or below it may keep issuing other invoices through 2027.

Sources

Written by

Alexia M.

Comparisons and market guides editor

Alexia compares the accounts, cards and payment tools companies weigh before they switch, and writes Rivet's market guides for founders in a specific country. Prices in Alexia's comparisons come from each provider's own pricing page on the date given in the article, rules come from the regulator or tax authority that sets them, and every source is listed at the end.