The e-invoice in Europe

Germany

Germany is in the middle of a major reform. Since January 2025, all companies must be able to receive e-invoices and, during a multi-year transition period, issue requirements are also being introduced. The e-invoice is strictly defined - PDF is only accepted with the recipient's consent - and the established formats XRechnung, ZUGFeRD and Peppol BIS Billing dominate.

Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.

Since 2020, federal states, municipalities and authorities must be able to receive invoices in a structured electronic format that complies with the EN16931 standard. Later that year, it also became mandatory for suppliers to federal authorities to send invoices in a structured format. This has mainly been the case with XRechnung.

Since January 1, 2025, German businesses are obliged to be able to receive structured e-invoices for domestic B2B transactions. As of 2027, the requirements will be extended to include mandatory e-invoicing for outbound transactions for companies with a turnover above €800,000. One year later, in 2028, e-invoicing will become mandatory for all companies regardless of turnover. At the same time, paper and PDF invoices will be phased out for good and will no longer be allowed.