E-invoicing mandate check
Am I affected – and from when?
Answer four questions and see which e-invoicing obligations apply to your business in Germany. Your answers are evaluated in your browser only; they are neither stored nor sent.
Please answer all questions to see your result.
Your result
Receiving e-invoices: required
Since Jan. 1, 2025, you must be able to receive e-invoices from other businesses – this also applies to small businesses. An email inbox is sufficient.
Check a received invoice – no account neededIssuing e-invoices to other businesses: required for supplies from
For supplies from this date, invoices to other businesses must be e-invoices (e.g. ZUGFeRD or XRechnung) – if both businesses are established in Germany and the supply is taxable in Germany. Until then, paper invoices or – with the recipient’s consent – other electronic formats are still allowed. Regardless of turnover, invoices via EDI remain allowed with the recipient’s consent for supplies up to Dec. 31, 2027. Invoices up to 250 € gross may still be issued as other invoices.
Register nowIssuing e-invoices to other businesses (§ 14 UStG): no obligation based on your answers
- You do not invoice other businesses in Germany, so the obligation between businesses under § 14 UStG does not apply.
- As a small business under § 19 UStG, you may continue to issue other invoices (§ 34a UStDV).
- Small-amount invoices up to 250 € gross may continue to be issued as other invoices (§ 33 UStDV).
Separate rules apply to your invoices to public authorities (e.g. § 3 of the Federal ERechV or state law) – see the note on public authorities.
You may still issue e-invoices voluntarily.
Register nowNote on public authorities
Separate rules of the federal government and the federal states apply to invoices to public authorities. Usually an XRechnung is required, often via an invoicing portal and with a Leitweg-ID (routing ID) provided by the authority.
Check an XRechnung – no account neededFurther exceptions (e.g. certain tax-exempt supplies or tickets) are not covered by this check.
The rules at a glance
Since when do businesses have to be able to receive e-invoices?
Since Jan. 1, 2025, all businesses in Germany must be able to receive e-invoices from other domestic businesses – including small businesses under § 19 UStG. According to the BMF letter, an email inbox is sufficient for receiving them.
From when do I have to issue e-invoices?
For invoices to other businesses – if both businesses are established in Germany and the supply is taxable in Germany – the obligation applies to supplies from Jan. 1, 2027 if your total turnover in the previous calendar year exceeded 800,000 €; otherwise to supplies from Jan. 1, 2028. Until then, paper invoices or – with the recipient’s consent – other electronic formats may still be used. Regardless of turnover, invoices via EDI remain allowed with the recipient’s consent for supplies up to Dec. 31, 2027 (§ 27 (38) UStG).
Do small businesses under § 19 UStG have to issue e-invoices?
No. Under § 34a UStDV, small businesses may continue to issue other invoices, e.g. on paper or as a PDF. They must, however, be able to receive e-invoices.
Is there an exception for small amounts?
Yes. Invoices with a total amount of up to 250 € gross (small-amount invoices, § 33 UStDV) may still be issued as other invoices.
Do I need e-invoices for private customers?
No. The obligation only applies to invoices to other businesses for supplies in Germany. Invoices to private individuals are not affected.
What applies to invoices to public authorities?
Separate rules of the federal government and the federal states apply to public contracting authorities, e.g. the Federal E-Invoicing Ordinance (ERechV). Usually an XRechnung is required, often submitted via an invoicing portal and with a Leitweg-ID (routing ID) provided by the authority. Ask your contracting authority for its requirements.
Sources
- BMF letter on the introduction of mandatory e-invoicing between domestic businesses (dated Oct. 15, 2025, ref. III C 2 - S 7287-a/00019/007/243)
- BMF letter on mandatory e-invoicing between domestic businesses – supplementary rules (dated Oct. 15, 2026, ref. III C 5 - S 7287-a/00019/021/017)
- § 14 UStG (invoices)
- § 27 (38) UStG (transitional rules)
- § 33 UStDV (small-amount invoices)
- § 34a UStDV (small businesses)
- Federal E-Invoicing Ordinance (ERechV)
As of: Oct. 30, 2026. This page provides general information and is no tax or legal advice. Please clarify individual cases with your tax advisor.