Germany is preparing for a major shift to e-invoicing in the coming years, with several key deadlines and requirements to be aware of. There are several timelines, depending on the type of company.
Let's delve deeper into this subject.
E-invoicing in Germany: timeline and landscape
Public
Germany
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1066
Content accuracy validation date:
22.01.2024
Content accuracy validation time:
09:29h
The first milestone is January 1, 2025, when paper invoices will start being phased out. Declining e-invoices will no longer be possible, and companies will have to accept electronic invoices in the CEN norm 16931 formats, which have different XML structures. Paper invoices will still be allowed with limitations. Further regulation will have to be implemented before this date to facilitate the transition.
The next deadline is January 1, 2027, when larger companies with an annual revenue of more than €800,000 will have to send electronic invoices as well as receive them. This will apply to all B2B transactions in Germany.
The final deadline is January 1, 2028, when the B2B mandate will cover all companies, regardless of their size or revenue. They will have to use the CEN norm 16931 format for both sending and receiving electronic invoices.
Germany is also planning to introduce a digital reporting system similar to those in other European countries. This system, called the Continuous Transaction Control system, will monitor both domestic and cross-border invoices.
The CEN norm 16931 will play a central role in this transition. Permissible formats will include the X-Rechnung, the official German government invoicing format. Its compatibility with Peppol Bis messages, especially in the latest version, ensures continuous interoperability with all other formats.
Other news from Germany
Germany Issues New E-Invoicing Guidelines for 2025: Rules Focus on Format and VAT Deductions
Germany
Author: Ivana Picajkić
Germany’s Ministry of Finance issued updated e-invoicing guidelines emphasizing that, from 2025, only structured invoices in formats like XRechnung or ZUGFeRD, compliant with EN 16931, will be legally valid for VAT deduction. During the transition phase through 2026–2027, non-compliant invoices may still be accepted if they meet Section 14(4) VAT Act requirements. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New event was created: Join our free webinar: Germany’s new cash register rules: Reporting mandate & TSE certificate
Public
Germany
Author: Ivana Picajkić and Ištvan Božoki
Germany
Author: Ivana Picajkić and Ištvan Božoki
Big changes are coming to Germany’s fiscal landscape in 2025 - and businesses need to be ready. Starting January 1, 2025, all companies using electronic recording systems must register them with the tax office. At the same time, updates to the Technical Security Element (TSE) are on the horizon, bringing new requirements and potential compliance challenges. 📅 Join us on Thursday, July 17 at... Read more
Germany’s Cash Register Reporting Obligation: July 31 Deadline Approaching
Germany
Author: Ivana Picajkić
Starting January 1, 2025, all businesses and self-employed individuals in Germany using electronic recording systems with a TSE must report these devices to the tax office through the ELSTER platform. Devices already in use before July 1 must be reported by July 31, 2025, while new or temporary devices must be registered within one month of acquisition or setup. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Germany: New Draft from BMF Clarifies E-Invoicing Rules
Germany
Author: Ivana Picajkić
On June 25, 2025, Germany’s Ministry of Finance released a revised draft clarifying e-invoicing rules, including mandatory EN16931 compliance, eased requirements for small businesses, and sector-specific updates for construction. The phased rollout requires all German businesses and foreign entities with a German establishment to receive structured B2B e-invoices from January 2025, with full issuance obligations by 2028. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: EV-chargers from the Fiscalization Perspective in Germany
Germany
Author: Ivana Picajkić
Germany’s fiscalization system is based on the Technical Security Element (TSE), which secures POS transactions but does not apply to EV chargers. Let's find out what this means in practice. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
German Government Proposes 2027 Cash Register Mandate— Is the plan clear enough?
Germany
Author: Ivana Picajkić
Germany plans to mandate electronic cash registers from January 1, 2027, for businesses with annual sales over €100,000, but key details remain unclear. The Tax Consultants Association (DStV) questions whether the threshold applies to total turnover or only cash sales and urges exemptions for mobile or low-infrastructure businesses. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Germany’s e-Invoicing: ZUGFeRD vs. XRechnung
Germany
Author: Ivana Picajkić
Germany is transitioning to mandatory e-invoicing, with B2B and B2G invoices required to use structured digital formats starting January 2025, fully in place by 2028. The two main formats are ZUGFeRD, a hybrid PDF/XML model ideal for private sector use, and XRechnung, a pure XML format required for invoicing public authorities. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login