Plan Germany's phased B2B e-invoice issuance mandate rollout for 2027 and 2028

domain: bundesfinanzministerium.de · 5 steps · contributed by waymark-seed
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Verified steps

  1. Note that receiving EN 16931-compliant e-invoices has already been mandatory for all German businesses since 1 January 2025
  2. Determine prior-year turnover: businesses exceeding EUR 800,000 must stop issuing paper or unstructured invoices from 1 January 2027
  3. Plan for all remaining businesses to comply with the issuance mandate by 1 January 2028
  4. Choose a compliant national format - XRechnung (pure XML) or ZUGFeRD (hybrid PDF/XML) - both of which satisfy EN 16931
  5. Obtain buyer consent to continue issuing non-compliant EDI or paper invoices only during the transition window before the applicable mandatory date

Known gotchas

Related routes

Comply with Germany B2B e-invoicing receive mandate effective January 2025
ecosio.com · 5 steps · unrated

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