Germany's E-Invoicing Mandate: A Practical Guide for Foreign Businesses
As of: 01.09.2026
Germany is phasing out paper and PDF invoices for domestic B2B transactions. If you invoice German clients — or receive invoices from German suppliers — here is what actually changes, in plain English.
The timeline
| From | Obligation | Who |
|---|---|---|
| Jan 1, 2025 | Must be able to receive e-invoices | Every business in Germany |
| Jan 1, 2027 | Must issue e-invoices | German businesses with prior-year revenue above €800k |
| Jan 1, 2028 | Must issue e-invoices | All German businesses (domestic B2B) |
An "e-invoice" here has a strict legal meaning: a structured data file conforming to the European standard EN 16931. A PDF — even a beautifully designed one — no longer qualifies. It's the data that counts, not the picture.
Does this apply to you as a foreign business?
The issuing mandate covers domestic German B2B transactions, so a company invoicing from abroad is generally not forced to send XRechnung files. In practice, though, two things pull you in:
- Your German clients' accounting systems are switching to automated, structured-data workflows. Suppliers who send EN 16931 files get paid without friction; PDF senders get manual-processing queues and follow-up emails.
- German public-sector clients (B2G) already require XRechnung with a routing ID (Leitweg-ID) — that mandate has been in force since 2020.
Sending a compliant e-invoice voluntarily is the easiest way to look like a professional supplier in the German market.
The two formats, demystified
- XRechnung — a bare XML file (UN/CEFACT CII or UBL syntax). Machine-first; humans need a viewer. Required by German government bodies.
- ZUGFeRD / Factur-X — a normal-looking PDF/A-3 with the same structured XML embedded inside. One file serves both humans and software. Technically identical to France's Factur-X, so one format covers both markets.
Both satisfy EN 16931. For B2B, ZUGFeRD is usually the friendlier choice; for B2G, use XRechnung.
What a compliant invoice must contain
Beyond the usual fields (parties, line items, VAT), German rules add a few strict requirements that trip up foreign senders:
- Buyer reference (BT-10) — mandatory in the XRechnung profile; for authorities it's the Leitweg-ID
- Seller contact with phone and email
- Bank details (IBAN) for credit-transfer payment
- Correct VAT category codes — e.g. reverse charge (code AE) for typical cross-border B2B services, with the exemption reason stated
Get one rule wrong and automated systems reject the file. Always run a file through a validator before sending — ours is free and explains each error in plain language.
The quickest way to send one
NurRechnung generates both formats from one simple form — no accounting suite, no German-only UI. Fill in the invoice, download XRechnung XML and ZUGFeRD PDF, attach to your email. Reverse-charge and small-business cases are handled with the correct codes and wording automatically.
This article explains file formats and deadlines. It is not tax or legal advice — confirm your specific obligations with a tax advisor.