Guides
E-invoicing in Germany 2027: who must do what, and when
From 1 January 2027 many businesses in Germany must send their invoices to other businesses as e-invoices. Whether you are one of them depends mainly on your turnover in 2026.
The EUR 800,000 threshold
What counts is the total turnover of the business issuing the invoice in the previous calendar year (section 27(38) UStG). Above EUR 800,000 in 2026: the sending mandate applies from 1 January 2027. Below that, you may send paper or, with consent, PDF until 31 December 2027.
What applies from 2028
From 1 January 2028 the transition ends for everyone. All businesses must then issue invoices to other domestic businesses as e-invoices, unless an exception applies.
Exceptions
- Invoices up to EUR 250 in total (section 33 UStDV)
- Tickets (section 34 UStDV)
- Invoices from Kleinunternehmer under section 19 UStG (section 34a UStDV)
- VAT-exempt supplies under section 4 no. 8 to 29 UStG (section 14(2) UStG)
- Invoices to consumers
What to do now
- Check your 2026 turnover and run the mandate check above
- Ask your invoicing software whether it creates XRechnung or ZUGFeRD in the EN 16931 profile
- Test a sample invoice with our file check
- Ask your customers how they want to receive e-invoices, for example by email or portal
Sources
- § 27 Abs. 38 UStG (Übergangsregelung E-Rechnung), gesetze-im-internet.de (retrieved 4 November 2026)
- § 14 UStG (Ausstellung von Rechnungen), gesetze-im-internet.de (retrieved 4 November 2026)
- § 33 UStDV (Rechnungen über Kleinbeträge) (retrieved 4 November 2026)
- § 34 UStDV (Fahrausweise als Rechnungen) (retrieved 4 November 2026)
- § 34a UStDV (Rechnungen von Kleinunternehmern) (retrieved 4 November 2026)
Last updated: 4 November 2026