Germany
Mandate 2025-2028 Updated 2026-01-151 change this quarter
Baseline
B2B eInvoicing (XRechnung/EN 16931)
Germany is implementing mandatory B2B eInvoicing in phases. Reception of structured invoices became mandatory January 2025. Issuance obligations are phased by company size through 2028.
Key Dates
Jan 2025All businesses must be able to receive structured eInvoices
Jan 2027Companies >€800k turnover: mandatory issuance
Jan 2028All businesses: mandatory issuance via structured formats
Who is in scope
All B2B transactions between businesses established in Germany. B2G already mandatory via XRechnung.
Process
Seller generates EN 16931-compliant invoice (XRechnung or ZUGFeRD 2.x) → transmits to buyer via agreed channel → no central clearinghouse in current design (post-audit model with future CTC elements planned).
Official Sources
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