🧾 Invoicing and e-invoices

Since 2025, businesses must be able to receive e-invoices. Transitional periods for issuing them apply until the end of 2026, and for smaller businesses until the end of 2027.

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In brief

Since 1 January 2025, all businesses in Germany must be able to receive e-invoices. A PDF file sent by e-mail is not an e-invoice within the meaning of the law, but an "other invoice".

Until 31 December 2026: everyone may still issue other invoices.
Until 31 December 2027: applies if your total turnover in the previous calendar year (2026) was at most 800,000 euros.
From 2028: e-invoices are mandatory for all businesses in business with other businesses (B2B).

For private customers (B2C) there is no e-invoice obligation. Small amounts up to 250 euros have simplified requirements.

Talk to your tax adviser or your software provider. Both need to know about the changeover.

Step by step

Sort out receivingSet up an e-mail address for incoming e-invoices.
Check your softwareFind out whether your invoicing software can produce the structured format.
Check last year's turnoverLast year's turnover decides whether the longer transitional period applies.
Keep recordsStore e-invoices electronically; you may not keep them only as printouts.

Deadlines

since 1 January 2025

Duty to receive e-invoices for domestic B2B transactions.§ 14 UStG as amended by the Wachstumschancengesetz; BMF-Schreiben of 15 October 2024 and 15 October 2025

until 31 December 2026

All invoice issuers may still issue other invoices.§ 27 Abs. 38 Nr. 1 UStG

until 31 December 2027

Longer transitional period if total turnover (§ 19 Abs. 2 UStG) in the previous calendar year (2026) was at most 800,000 euros.§ 27 Abs. 38 Nr. 2 UStG

until 31 December 2027 (EDI)

Invoices sent by electronic data interchange (EDI) may be transmitted using the previous procedure until the end of 2027.§ 27 Abs. 38 Nr. 3 UStG

6 months

The invoice should be issued within six months after the service is performed (under the conditions of § 14 Abs. 2).§ 14 Abs. 2 Satz 2 UStG

Watch out – common mistakes

The transitional periods apply only to issuing. You have had to be able to receive since 2025.
The deadlines are in § 27 Abs. 38 UStG; the administrative view is in the BMF-Schreiben of 15 October 2024 and 15 October 2025.
Special rules exist for small-amount invoices and small business owners (Kleinunternehmer). Details were not checked against the primary source.

In depth · legal basis, figures and practice – for advisers and professionals

Definition

§ 14 Abs. 1 UStG defines the electronic invoice as an invoice that is issued, transmitted and received in a structured electronic format and allows electronic processing. The six-month period for issuing after performance is set out in § 14 Abs. 2 Satz 2 UStG under the conditions stated there.

Mandatory stages under § 27 Abs. 38 UStG

The Wachstumschancengesetz rewrote the rules on invoicing for transactions performed after 31 December 2024. From 1 January 2025, an e-invoice must generally be used for transactions between domestic businesses. Under § 27 Abs. 38 UStG: No. 1: for transactions performed up to 31 December 2026, all issuers may issue an other invoice instead. No. 2: for transactions performed in 2027 this continues to apply if total turnover (§ 19 Abs. 2 UStG) in the previous calendar year (2026) did not exceed 800,000 euros. No. 3: invoices by electronic data interchange (EDI) are possible under the previous procedure until 31 December 2027. All domestic businesses have had to be able to receive e-invoices since 2025. The administrative view is in the BMF-Schreiben of 15 October 2024 and 15 October 2025. The Federal Ministry of Finance has published FAQs on e-invoicing.

Small-amount invoice

An invoice whose total does not exceed 250 euros is subject to simplified requirements (§ 33 UStDV).

Not verified

Exceptions for small business owners (Kleinunternehmer), permitted formats in detail and retention periods were not evaluated here against the primary source.

Who is responsible

Tax adviser
Tax office (Finanzamt)
Chamber of crafts (business advice)
Provider of your invoicing software

Quick questions

Worum geht es bei „Invoicing and e-invoices“?

Since 2025, businesses must be able to receive e-invoices. Transitional periods for issuing them apply until the end of 2026, and for smaller businesses until the end of 2027.

Which deadlines and figures matter?

since 1 January 2025: Duty to receive e-invoices for domestic B2B transactions. (§ 14 UStG as amended by the Wachstumschancengesetz; BMF-Schreiben of 15 October 2024 and 15 October 2025)
until 31 December 2026: All invoice issuers may still issue other invoices. (§ 27 Abs. 38 Nr. 1 UStG)
until 31 December 2027: Longer transitional period if total turnover (§ 19 Abs. 2 UStG) in the previous calendar year (2026) was at most 800,000 euros. (§ 27 Abs. 38 Nr. 2 UStG)
until 31 December 2027 (EDI): Invoices sent by electronic data interchange (EDI) may be transmitted using the previous procedure until the end of 2027. (§ 27 Abs. 38 Nr. 3 UStG)
6 months: The invoice should be issued within six months after the service is performed (under the conditions of § 14 Abs. 2). (§ 14 Abs. 2 Satz 2 UStG)

What should I do first?

Sort out receiving: Set up an e-mail address for incoming e-invoices.
Check your software: Find out whether your invoicing software can produce the structured format.
Check last year's turnover: Last year's turnover decides whether the longer transitional period applies.

What do I need to watch out for?

The transitional periods apply only to issuing. You have had to be able to receive since 2025.
The deadlines are in § 27 Abs. 38 UStG; the administrative view is in the BMF-Schreiben of 15 October 2024 and 15 October 2025.
Special rules exist for small-amount invoices and small business owners (Kleinunternehmer). Details were not checked against the primary source.

Evidence

§ 14 UStG, gesetze-im-internet.de, retrieved 20 September 2026
§ 33 UStDV, gesetze-im-internet.de, retrieved 20 September 2026
§ 27 Abs. 38 UStG, gesetze-im-internet.de, retrieved 20 September 2026
BMF-Schreiben of 15 October 2024 and 15 October 2025 on e-invoicing (bundesfinanzministerium.de)

As of

September 2026 · Sources and method

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