Is a PDF enough in Germany?

No. Since 2025, an electronic invoice must be a structured dataset compliant with the EN 16931 standard (XRechnung or ZUGFeRD). A simple PDF is not considered an electronic invoice.

Do I already need to be compliant if I'm a small business?

You must already be able to receive electronic invoices since 2025. The emission obligation, however, only applies to the smallest structures from January 1, 2028.

What is the difference between XRechnung and ZUGFeRD?

XRechnung is a pure XML format, while ZUGFeRD is a hybrid format combining a readable PDF and embedded XML. Both are compliant with the EN 16931 standard and accepted in B2B.

When will I need to issue my invoices in electronic format?

From January 1, 2027 if your previous year's turnover exceeds €800,000, and from January 1, 2028 for all other companies.

Is there a public platform like in Italy?

No. Germany does not require a clearance platform: invoices are exchanged directly between companies, including via the Peppol network, provided they comply with a structured format.

Guide · Electronic invoicing

Electronic invoicing in Germany: e-Rechnung

Germany is rolling out e-Rechnung B2B in stages: mandatory receipt from 2025, generalized issuance between 2027 and 2028. The reference formats are XRechnung and ZUGFeRD, both compliant with EN 16931 standard.

Updated on July 31, 2026

Regulatory framework

German reform is based on the Wachstumschancengesetz (Growth Opportunities Act), which anchors e-Rechnung in the VAT code. Unlike Italy, Germany does not impose a public clearance platform: invoices are exchanged directly between businesses, but must comply with a structured format conforming to EN 16931 standard. A simple PDF does not constitute an electronic invoice under the law.

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From January 1, 2025: any company established in Germany must be able to receive structured electronic invoices.
From January 1, 2027: obligation to issue electronic invoices for companies whose previous year's turnover exceeds €800,000.
From January 1, 2028: generalized issuance obligation for all B2B companies.
Exemptions: low-value invoices (up to €250), transport documents and B2C transactions.

Formats and platforms

XRechnung: pure XML format compliant with EN 16931, historically used for public procurement and fully valid in B2B.

ZUGFeRD: hybrid format combining a readable PDF and an embedded XML file, practical for transition.

Factur-X: Franco-German equivalent of ZUGFeRD, ensuring interoperability between the two countries.

EN 16931 standard: common semantic foundation required for an invoice to be recognized as electronic.

Direct exchange: no mandatory public platform; invoices circulate via email, portal or Peppol network.

Peppol network: possible transport channel for sending and receiving e-Rechnung.

Compliance implementation steps

1
Be able to receive from today
Ensure that your tools can receive and read XRechnung and ZUGFeRD formats: receipt has been mandatory since 2025.
2
Determine your emission deadline
Determine whether you fall under the 2027 deadline (more than €800,000 in turnover) or 2028 (all other companies).
3
Choose your emission format
Opt for XRechnung or ZUGFeRD/Factur-X depending on your partners, while ensuring compliance with the EN 16931 standard.
4
Archive and secure your invoices
Store your electronic invoices in compliant archiving that guarantees integrity and authenticity over the legal period.

Frequently asked questions

Is a PDF enough in Germany?: No. Since 2025, an electronic invoice must be a structured dataset compliant with the EN 16931 standard (XRechnung or ZUGFeRD). A simple PDF is not considered an electronic invoice.
Do I already need to be compliant if I'm a small business?: You must already be able to receive electronic invoices since 2025. The emission obligation, however, only applies to the smallest structures from January 1, 2028.
What is the difference between XRechnung and ZUGFeRD?: XRechnung is a pure XML format, while ZUGFeRD is a hybrid format combining a readable PDF and embedded XML. Both are compliant with the EN 16931 standard and accepted in B2B.
When will I need to issue my invoices in electronic format?: From January 1, 2027 if your previous year's turnover exceeds €800,000, and from January 1, 2028 for all other companies.
Is there a public platform like in Italy?: No. Germany does not require a clearance platform: invoices are exchanged directly between companies, including via the Peppol network, provided they comply with a structured format.

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