Electronic invoicing requirements and mandates in Germany

E-Invoicing in Germany

All businesses must receive e-invoices from January 2025. Issuance mandatory from January 2027 for businesses with turnover over €800,000, full mandate by January 2028.

B2G (Business to Government)

Mandatory
Effective: November 27, 2020

Electronic invoicing requirements for transactions with government entities and public sector organizations.

B2B (Business to Business)

Phased Rollout
Effective: January 1, 2027

Electronic invoicing requirements for transactions between private businesses and commercial entities.

Official Platform

ZRE / OZG-RE
Visit Official Portal

Supported Formats

XRechnungZUGFeRDEN 16931

Additional Notes

ZUGFeRD is a hybrid format combining PDF and XML. XRechnung is pure XML.

Open Banking + E-Invoicing in Germany

Combining e-invoicing with Open Banking creates powerful automation opportunities. Open Banking APIs enable real-time bank transaction access for automated invoice reconciliation, while Payment Initiation Services (PIS) allow instant payments directly from e-invoices.

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Auto-Reconciliation
Match bank transactions with e-invoices automatically
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Instant Payments
Pay invoices with one click via PIS
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Cash Flow Visibility
Combine invoice & bank data for forecasting

Explore E-Invoicing Globally

Compare e-invoicing regulations across 30+ countries

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