Germany e-invoicing
Germany requires all businesses to be able to receive structured e-invoices from January 2025, with issuance obligations phasing in through 2028. The national formats are XRechnung (pure XML) and ZUGFeRD (hybrid PDF), both EN 16931 profiles.
- Timeline
- 2025–2028 (phased)
- Scope
- B2B receive (2025) then issue, phased by company size
- Platform
- Decentralised (EN 16931 via email/Peppol)
Receiving is already mandatory — January 2025
All domestic B2B businesses — already in force.
This is the obligation most businesses hit first. Issuance phases in by company size over several years; the duty to accept an inbound e-invoice generally lands on everyone at once — and you don't choose the format, the sender does. See how to accept any format.
Mandate timeline
- Jan 2025All B2B businesses must accept EN 16931 e-invoices.
- Jan 2027Issuance mandatory for companies above €800k turnover.
- Jan 2028Issuance mandatory for all remaining B2B businesses.
Formats
How InvoiceHub helps today
InvoiceHub validates, generates, and converts XRechnung 3.0 in both UBL and CII syntax — checked against the official CEN EN 16931 Schematron plus KoSIT’s own compiled XRechnung delta ruleset (BR-DE-* and PEPPOL-EN16931-* rules), not an approximation of what KoSIT requires.
Frequently asked questions
What is XRechnung?
XRechnung is the German CIUS (Core Invoice Usage Specification) of EN 16931, used for public-sector and increasingly B2B invoicing. It can be expressed in UBL or UN/CEFACT CII syntax.
When must German businesses send e-invoices?
Receipt is mandatory since January 2025. Issuance is phased: from 2027 for companies above €800k turnover and from 2028 for everyone else.
Does InvoiceHub support XRechnung?
Yes — both UBL and CII syntax, validated against the official EN 16931 core Schematron plus KoSIT’s XRechnung 3.0 delta ruleset.