Tax Authority
Bundesministerium der Finanzen (BMF).
B2G: Each federal state (Land) assumes its own responsibility.
e-Invoicing in Germany
As of January 1st, 2027, B2B e-Invoicing will be mandatory for companies with an annual turnover exceeding 800,000 EUR.
Characteristics of the electronic invoice in Germany
Germany implemented e-Invoicing in public administrations according to a timeline that made B2G invoicing mandatory in the federated states. The progress of e-invoicing adoption depends on each individual federal state (Bundesland) issuing its legal decree, outlining the regulations for communication systems, formats, and entry points. The only universal requirement is that e-invoicing must be accessible through Peppol in all cases.
In the B2B sphere, the "Bundesrat" passed the Wachstumschancengesetz on March 22, 2024, under which B2B e-Invoicing will also become mandatory.
Obligation
B2G: Since April 18, 2020, German federal states have been mandated to accept B2G e-invoices in compliance with European Directive 2014/55/EU.
B2B: For e-Invoice reception, all companies must be able to receive electronic invoices starting from January 2025. Regarding e-Invoicing submission, B2B e-invoicing will become mandatory, starting in January 2027 for companies with more than 800,000 € turnover and in January 2028 for companies with less than 800,000 € turnover.
Format
B2G: XRechnung, ZUGFeRD from version 2.0.1.
B2B: XRechnung, ZUGFeRD from version 2.0.1. Other formats (XML, EDIFACT, etc.) provided they are compatible with the EN16931 format.
Digital Signature
Not mandatory.
Archiving
10+1 years.
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B2B e-Invoicing in Germany
This is how the process works for electronic invoicing between companies in Germany.
1
Issuance
Extraction of the data from the ERP for its transformation into the allowed formats: XRechnung and e-Invoices according to EN16931.
2
Digital Signature
The electronic signature mechanisms can be applied, which provide integrity and authenticity to the electronic invoice.
3
Sending
Once internal validation mechanisms have been applied, the electronic invoice will be sent via the agreed communications protocol (Mail Server, Peppol...).
4
Electronic archiving
Electronic archive of the electronic invoice of the original invoice with high-security conditions and accessibility for the 10 years required by the German legislation.
B2G e-Invoicing in Germany
This is how the process works for electronic invoicing with the public administration in Germany.
1
Issuance and Validation
Extraction of the data from the ERP for its transformation into the allowed formats: XRechnung or ZUGFeRD.
2
Sending
The invoice in electronic format is then delivered to the different receiving platforms. The entry point for receiving electronic invoices from suppliers in Germany at the federal level are the portals ZRE and OZG-RE.
3
Electronic archiving
Electronic archive of the electronic invoice of the original invoice with high-security conditions and accessibility for the 10 years required by the German legislation.
Frequently Asked Questions
What is the XRechnung?
XRechnung is one of the electronic invoice formats in Germany. It is an XML document adapted to European Union directives.
What is the ZUGFeRD?
The ZUGFeRD (Zentraler User Guide des Forum elektronische Rechnung Deutschland), is another format accepted in Germany. It is a hybrid format composed of a PDF A3 with an encrusted XML conforming to the European standard.
What is the ZRE?
ZRE is the acronym for the Zentrales Rechnungseingangsportal des Bundes portal which is the reception portal for electronic invoices received from suppliers to the federal government.
What is the OZG-RE?
The OZG-RE (Onlinezugangsgesetz-konforme Rechnungseingangsplattform) is a platform through which suppliers and service providers can transmit e-invoices to connected institutions of the indirect federal administration and cooperating federal states.
Which transmission methods are allowed to send electronic invoices to federal contracting authorities?
If you do not have software for creating electronic invoices, you can enter your invoice data into the submission portal via your web browser and then submit this data as an e-invoice. For small numbers of e-invoices, you can upload these to the invoice submission portal. If you need to send high volumes of invoices, you may prefer to use the Peppol web service or email transmission methods.
Related resources
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
Upcoming Deadlines in Germany
Stay ahead of the key dates on entry into force of tax and e-invoicing obligations around the world.
Related news about e-invoices in Germany
Poland: Mandatory B2B Electronic Invoicing as of February 2026
The Polish government has confirmed the timeline for KSeF e-Invoicing as of Februrary 2026 for large taxpayers
Germany: Current Status of B2B E-Invoicing
All companies must be able to receive electronic invoices starting from January 2025.
Romania: mandatory B2B and B2C e-invoicing
B2B e-invoicing is mandatory as of January 1, 2024, and B2C e-invoicing will be mandatory starting January 2025
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