XRechnung & ZUGFeRD 2026: Important Updates and Deadlines

The Road to Mandatory E-Invoicing in Germany

The landscape of B2B invoicing in Germany is undergoing a significant transformation. With the "Wachstumschancengesetz" (Growth Opportunities Act), the German government has set a clear path towards mandatory electronic invoicing. While 2025 marks the beginning of this transition, 2026 and 2027 will see crucial milestones that every business must be prepared for.

Public Sector (B2G) is Already Mandatory

It is important to remember that for invoices to the public sector (B2G), e-invoicing has been mandatory for some time. Suppliers to federal authorities and many state authorities are already required to submit invoices in the XRechnung format. This means that if you do business with the government, you likely already need a process to generate these specific XML files.

Key Deadlines at a Glance

• January 1, 2025: All German businesses must be able to receive structured electronic invoices (e.g., XRechnung, ZUGFeRD).
• January 1, 2027: Companies with an annual turnover exceeding €800,000 must issue e-invoices for B2B transactions.
• January 1, 2028: The e-invoicing mandate applies to all B2B transactions, regardless of turnover.

What Changes in 2026?

2026 is a critical transitional year. While the strict obligation to issue e-invoices for large companies kicks in at the start of 2027, businesses should use 2026 to fully adapt their systems. The "prior consent" requirement from recipients to receive e-invoices is effectively removed for structured formats starting in 2025. This means your suppliers might start sending you XRechnung or ZUGFeRD invoices at any time, and you are legally required to process them.

XRechnung vs. ZUGFeRD: Which Format to Use?

Both formats are compliant with the European standard EN 16931, but they serve slightly different purposes:

• XRechnung: A pure XML format. It is the preferred standard for public administration (B2G) and is machine-readable only. It requires visualization software to be read by humans.
• ZUGFeRD (Factur-X): A hybrid format consisting of a visual PDF with an embedded XML file. This is often preferred for B2B transactions as it can be easily read by humans (PDF) and processed automatically by machines (XML).

The Need for a Pragmatic Solution

Whether for existing B2G obligations or the upcoming B2B mandate, businesses need a reliable way to convert their standard invoices into compliant e-invoice formats. Implementing complex ERP modules can be expensive and time-consuming.

Invoice-Converter.com offers a pragmatic, cost-effective alternative:

• No Extra Effort: Simply upload your existing PDF invoice, and we convert it to XRechnung or ZUGFeRD instantly.
• Cost-Effective: Avoid expensive software upgrades or custom development. Pay only for what you need.
• Compliance Guaranteed: Our converter is constantly updated to meet the latest KOSIT and EN 16931 standards, ensuring your invoices are accepted by public authorities and business partners alike.

Preparing for the 2027 Mandate

If your company's turnover exceeds €800,000, you must be ready to issue compliant e-invoices by January 1, 2027. This means:

1. Update your ERP/Accounting Software: Ensure your systems can generate XRechnung or ZUGFeRD 2.x+ files.
2. Check Master Data: E-invoices require precise data, such as the Leitweg-ID for public authorities or specific buyer references (BT-10).
3. Test Your Workflow: Don't wait until December 2026. Start testing the generation and transmission of e-invoices now.

Stay ahead of the regulations and ensure your business is compliant well before the 2026/2027 deadlines with Invoice-Converter.com.