Everything on the Germany e-invoicing mandate: timeline, accepted formats (XRechnung, ZUGFeRD / Factur-X, UBL, UN/CEFACT CII, PEPPOL BIS 3.0) and how to validate any invoice against EN16931 for free.
| Date | Requirement |
|---|---|
| 2025-01-01 | Receiving e-invoices becomes mandatory for all businesses |
| 2027-01-01 | Issuing mandate for businesses with revenue > €800,000 |
| 2028-01-01 | Issuing mandate for all businesses |
Authority: KoSIT / Bundesministerium der Finanzen
Receiving e-invoices becomes mandatory for all businesses (from 2025-01-01).
Among others: XRechnung, ZUGFeRD / Factur-X, UBL, UN/CEFACT CII, PEPPOL BIS 3.0. All EN16931-compliant.
Decentralised/post-audit — invoices are exchanged directly and must be archived verifiably.