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This guide provides an overview of e-Invoicing requirements in Germany, including the legal framework, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to German VAT.
Germany introduced mandatory B2G e-invoicing obligations for public-sector contracting authorities, with suppliers required to issue structured electronic invoices compliant with the European EN 16931 standard. As part of broader VAT fraud prevention and digitalisation efforts aligned with the EU VAT in the Digital Age (ViDA) initiative, the Bundesrat approved the Wachstumschancengesetz project on 22 March 2024, establishing a phased rollout of mandatory B2B e-invoicing. From 1 January 2025, businesses must be capable of receiving EN 16931-compliant e-invoices. Mandatory B2B issuance applies from January 2027 for businesses with annual turnover exceeding €800,000, and from January 2028 for all businesses. Germany applies an interoperability model and currently has no centralised B2B reporting platform or reporting requirement.
Receipt of e-invoices mandatory since 1 Jan 2025; issuance mandatory from 1 Jan 2027 (prior-year turnover above €800,000) and from 1 Jan 2028 (all businesses).
In scope
B2G domestic transactions & B2B domestic transactions
Not in scope
Cross-border transactions and B2C invoicing. Invoices under €250 (small-value invoices) and tickets for transportation services are generally exempt from the mandatory electronic invoicing requirements for German B2B transactions.
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No specific e-invoicing fines published to date. However: General VAT penalties may apply (Article 26a UStG). Each offence may incur a fine up to €5,000. If recipient cannot receive an e-invoice, input VAT deduction may be denied.
Your go-to hub for news, thought leadership and practical guides across VAT reclaim, VAT and sales tax compliance, and e-invoicing.
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