As of September 2026. The deadlines stand as planned. No change had been adopted by early September 2026.

What changes on 1 January 2027

Since 2025 all businesses in Germany have had to be able to receive e-invoices. For sending, a transition period applied until now: paper and PDF were still allowed. For some businesses it is now ending.

  • Turnover in 2026 above 800,000 euros: from 1 January 2027 you must issue invoices to other domestic businesses as e-invoices, that is as XRechnung or ZUGFeRD. A PDF by email will no longer do.
  • Turnover in 2026 up to 800,000 euros: you may still send paper invoices and, if the recipient agrees, PDF invoices until the end of 2027.
  • EDI: businesses that exchange invoices via EDI may continue to do so in 2027 if the recipient agrees.
  • From 1 January 2028 the obligation applies to all domestic businesses.

What counts is total turnover for 2026. Many businesses only know their exact figure after the annual accounts. If you are close to the threshold, prepare as if you were above it.

Not affected are invoices to private customers, small-amount invoices up to 250 euros, travel tickets and invoices from businesses under the small business rule.

What to get done before the turn of the year

  1. Check with your tax adviser whether you are affected from 2027 and how e-invoices are to be kept and handed over.
  2. List every place where invoices are created: inventory system, shop, service program, and the invoices still written in Word. Each needs a route to an e-invoice by the deadline.
  3. Check that your programs output the right format. XRechnung, or ZUGFeRD from version 2.0.1. According to the tax authorities, the ZUGFeRD profiles MINIMUM and BASIC WL are not sufficient.
  4. Send a test invoice. Ideally to a customer who already processes e-invoices, and ask for feedback.
  5. Tidy up your master data. Missing address fields, VAT identification numbers or routing IDs for public authorities now show up.
  6. Sort out receiving. One central address for incoming invoices, and a program that displays XRechnung files in readable form.

Why it pays to do more than the minimum

E-invoicing is not just a regulation. An e-invoice brings its data with it. If you stop printing incoming invoices and instead match, check and approve them directly, you save the work that sits between the mailbox and accounts today. How that works is described in processing incoming invoices automatically.

The basics on formats, dates and record keeping are in our guide e-invoicing in your business. If several programs in your business write invoices and not all of them handle e-invoices, talk to us. An interface is sometimes enough, rather than replacing a program.