Electronic Invoicing in Germany is part of the broader context of countries in the European Union participating in the introduction of e-invoicing.
The German system is based on a number of particular characteristics, both in terms of the model currently in force for B2G, which does not provide for a centralised platform but for various modalities depending on the state, and in terms of the various steps planned for the introduction of B2B e-invoices.
As of 1 January 2025, the obligation for all companies to be able to receive exclusively electronic invoices has been introduced.
In contrast, as of 1 January 2027, the obligation to issue electronic invoices will come into force for all companies with an annual turnover exceeding EUR 800,000, anticipating the gradual rollout that will lead to a general obligation for all German companies starting from 1 January 2028.
In addition, e-invoices have to comply with the European standard EN16931 and the expected formats are XRechnung (implemented with CII or UBL2.1) or the hybrid form ZUGFeRD (PDF/A + CII). Both are compatible with the PEPPOL BIS 3.0 specification
Finally, standard digital storage of invoices is expected to be for 10 years.
For more information, visit The Invoicing Hub website.


