When do small businesses need to be able to receive e-invoices?

Since January 1, 2025. Small businesses are exempt from issuing e-invoices, but they still need to be able to receive and retain them.

Does the mandate apply to freelancers and self-employed professionals?

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.

Do I already need to send every B2B invoice as an e-invoice?

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.

What happens if I still send simple PDFs in 2028?

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.

Do B2B invoices require a buyer reference or routing ID?

A German Leitweg-ID is generally relevant for B2G invoices to public authorities, not for ordinary B2B invoices.

What changes in 2027 and 2028?

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.

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.

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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

2025

Receiving is required for domestic businesses.

2026

Other invoices remain possible during the general transition.

2027

Issuers above 800,000 euros previous-year revenue are covered.

2028

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

Small-value invoices up to 250 euros gross

Tickets and selected documents

Small businesses for issuing e-invoices

B2C transactions

Certain VAT-exempt transactions

EDI processes that meet the legal requirements

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

Ensure receipt

Choose software

Define archiving

Check revenue threshold

Train teams

FAQ

Frequently asked questions

Recommendation

Prepare early

Billance helps you create, view and validate structured invoices locally. For technical background on formats, see the e-invoice basics page.

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