# Germany E-Invoice Mandate 2027/2028: Timeline, €800k Threshold, and Format Rules - Date: 2026-01-19 - Reading time: 8 min read Germany B2B e-invoicing timeline explained: receive since 2025, issue from 2027 above €800k, issue for all in 2028. Learn what qualifies as a compliant... ## Article overview This article explains Germany E-Invoice Mandate 2027/2028: Timeline, €800k Threshold, and Format Rules as a practical reference for European e-invoicing. It defines the topic in plain language, places it in the compliance context, and connects the explanation to invoice formats such as XRechnung, ZUGFeRD/Factur-X, UBL, and CII. Use the article as a starting point before changing a finance or ERP workflow: identify the applicable country rule or standard, decide which structured format is expected, validate the generated XML, and keep a documented exception process for invoices that require manual review. ## Germany's B2B E-Invoice Mandate: Timeline, Thresholds, and What Counts as Compliant Germany is implementing a phased approach to mandatory B2B e-invoicing. After years of B2G requirements, the mandate now extends to domestic business-to-business transactions. This page is the source-of-truth timeline for the 2025 reception duty, the €800,000 issuance threshold in 2027, and the full mandate in 2028. ### Key Deadlines - **January 1, 2025:** All businesses must be able to **receive** e-invoices (ACTIVE NOW) - **January 1, 2027:** Businesses with revenue >€800,000 must **issue** e-invoices - **January 1, 2028:** **ALL** businesses must issue e-invoices ### The Growth Law (Wachstumschancengesetz) Germany's e-invoicing mandate comes from the **Wachstumschancengesetz**, often translated as the Growth Opportunities Act. For invoice teams, the practical effect is simple: domestic B2B invoices move from paper or plain PDF toward EN 16931-compatible structured data. The law mandates that all B2B invoices between German businesses must be in a structured electronic format that complies with European standard EN 16931. Paper invoices and simple PDF emails will no longer be valid for B2B transactions after the transition periods. ### Detailed Timeline Breakdown #### Phase 1: Reception Capability (January 1, 2025) ✓ ACTIVE Since January 1, 2025, all German businesses must be technically capable of receiving e-invoices in EN 16931-compliant formats. This means: - You must have a system to receive XRechnung or ZUGFeRD invoices - You cannot refuse an e-invoice from a supplier - You may still send paper/PDF during the transition period #### General transition period through December 31, 2026 During this period, businesses can still send paper invoices or PDF invoices if: - The recipient agrees to receive paper/PDF - The invoice amount does not exceed €250 (simplified invoices) This is a grace period to help businesses prepare for the full mandate. #### Phase 2: Large Business Issuance (January 1, 2027) From January 1, 2027, businesses with previous year revenue exceeding **€800,000** must issue e-invoices for all B2B transactions. Key points: - Revenue threshold based on prior year figures - Applies to all domestic B2B invoices - Cross-border invoices follow different rules #### Phase 3: Universal Mandate (January 1, 2028) From January 1, 2028, **ALL businesses** in Germany must issue e-invoices for B2B transactions, regardless of size. This includes: - Small businesses (Kleinunternehmer) - Freelancers and sole proprietors - All GmbH, AG, and other company forms ### Start with the right guide Use these pages to turn the mandate into an implementation plan: - [XRechnung standards guide](/en/blog/xrechnung-guide-2025) - [Allowed e-invoice formats in Germany](/en/blog/e-invoice-formats-germany-2025) - [XRechnung vs ZUGFeRD vs PDF](/en/blog/xrechnung-vs-zugferd-vs-pdf) - [PDF to XRechnung Converter](/en/pdf-to-xrechnung) - [PDF to ZUGFeRD Converter](/en/pdf-to-zugferd) - [KOSIT validator error guide](/en/blog/kosit-validator-error-codes) ### Accepted E-Invoice Formats in Germany Germany accepts the following EN 16931-compliant formats: Format Type Best For **XRechnung** Pure XML B2G, full automation **ZUGFeRD 2.x** Hybrid PDF/XML B2B, visual + machine readable **Factur-X** Hybrid PDF/XML International (identical to ZUGFeRD) **Important:** Simple PDF invoices sent via email are NOT compliant with the e-invoice mandate. The invoice must contain structured, machine-readable data in XML format. ### What is NOT an E-Invoice? The following are explicitly excluded from the definition of a compliant e-invoice: - PDF files sent via email (without embedded XML) - Scanned paper invoices - Word documents or spreadsheets - Image files (JPG, PNG) - EDI messages that don't comply with EN 16931 ### Exemptions and Special Cases The mandate includes some exemptions: - **Simplified invoices:** Invoices under €250 can remain in any format - **B2C transactions:** Consumer invoices are not affected - **Cross-border:** Different rules apply for international transactions - **Tax-exempt supplies:** Some exemptions may apply ### How to Prepare Your Business - **Audit current processes:** Review how you currently send and receive invoices - **Ensure reception capability:** Verify you can receive XRechnung/ZUGFeRD NOW - **Choose your format:** Decide between XRechnung (pure XML) or ZUGFeRD (hybrid) - **Update your software:** Ensure your ERP/accounting system supports e-invoicing - **Train your team:** Educate staff on new processes - **Test with partners:** Run pilot tests with key customers and suppliers ### Penalties for Non-Compliance While specific penalties are still being defined, non-compliance could result in: - VAT deduction rejection for invoices not in proper format - Delays in payment processing - Potential fines for repeated non-compliance - Audit flags from tax authorities The German e-invoice mandate represents one of the largest e-invoicing rollouts in Europe. By starting your preparation now, you can ensure a smooth transition and even gain efficiency benefits from automated invoice processing. ## How to use this guide Use the article as a starting point before changing a finance or ERP workflow: identify the applicable country rule or standard, decide which structured format is expected, validate the generated XML, and keep a documented exception process for invoices that require manual review.