German e-invoicing mandate from 2025/2028: deadlines, affected businesses and next steps
Last updated: June 18, 2026
Since 2025, domestic businesses in Germany need to be able to receive e-invoices. The issuing obligation becomes practically relevant in 2027 and 2028. Billance helps you prepare with a local, structured workflow.
Overview
What the mandate means
Under German VAT rules, an e-invoice is not simply a PDF sent by email. It is a structured invoice that enables electronic processing and follows the EN 16931 framework. A scan, Word file or plain PDF remains another invoice type unless a transitional rule or exception applies.
The key point for businesses is timing: receiving e-invoices has been required since January 1, 2025. Issuing e-invoices becomes mandatory after the transitional periods, depending on revenue and applicable exceptions.
Deadlines
Deadlines from 2025 to 2028
Receiving is required for domestic businesses.
Other invoices remain possible during the general transition.
Issuers above 800,000 euros previous-year revenue are covered.
The transition ends for smaller issuers as well.
Scope
Who is affected?
The mandate applies to domestic B2B transactions between entrepreneurs for VAT purposes. It includes freelancers, self-employed professionals and small businesses for receiving e-invoices. Consumer invoices are not covered.
Exceptions
Important exceptions
Risks
Risks of non-compliance
Non-compliance can delay payments, create audit issues, require invoice corrections and increase the practical risk around input VAT deduction for recipients.
Checklist
What to do now
FAQ
Frequently asked questions
Since January 1, 2025. Small businesses are exempt from issuing e-invoices, but they still need to be able to receive and retain them.
Yes. The decisive point is whether you are an entrepreneur for VAT purposes and issue domestic B2B invoices. The mandate is not limited to large companies.
Not always. Receiving e-invoices has been required since 2025. Transitional rules allow other invoice types until the end of 2026, and until the end of 2027 for issuers with previous-year revenue up to 800,000 euros.
A simple PDF is not an e-invoice under the German VAT definition. If no exception applies, this can lead to corrections, delayed payments, audit risks, and problems for the recipient’s input VAT deduction.
A German Leitweg-ID is generally relevant for B2G invoices to public authorities, not for ordinary B2B invoices.
From 2027, issuers with more than 800,000 euros previous-year revenue are covered. From 2028, the transitional period ends for smaller issuers as well, unless an exception applies.
Recommendation
Prepare early
Billance helps you create, view and validate structured invoices locally. For technical background on formats, see the e-invoice basics page.