German government agencies have been accepting e-invoices since 2020; in many cases, sending them is even mandatory. For B2B transactions, a requirement to accept e-invoices has been in effect since 2025, and between 2027 and 2028, sending them will become mandatory in phases. Here’s a summary of what you need to know right now.
The answer depends on who your customer is, and a lot has changed since 2025.
In that case, e-invoicing may be mandatory. Since November 2020, all German government agencies must be able to receive e-invoices; at the federal level and in several states, sending them is even mandatory.
In that case, the requirement to accept e-invoices has been in effect since January 1, 2025. The requirement to send e-invoices will be phased in after that date.
Next up is ViDA. This European regulation will eventually make structured e-invoicing mandatory for intra-community B2B transactions.
The B2B mandate is intentionally concise: it specifies what you must exchange (EN 16931-compliant invoices in the official UBL and CII XML formats), but not how. There will be no central platform; you choose your own transmission channel, as long as you can demonstrate a complete audit trail.
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When
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For whom
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Status
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Explanation
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Nov. 2020
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German government agencies (B2G)
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Requirement to Accept
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All government agencies accept e-invoices; the federal government and 7 states require their submission.
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Jan. 1, 2025
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All businesses (B2B)
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Obligation to Accept
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Every company must be able to receive e-invoices that comply with EN 16931.
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January 1, 2027
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Large & medium-sized companies (> 800K€)
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Obligation to send
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Must send e-invoices in accordance with EN 16931, unless the parties agree on an EDI process.
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Jan. 1, 2028
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All companies
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Mandatory e-invoicing
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All businesses must send e-invoices in the official EN 16931 formats.
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Nymus is a Peppol Access Point. We handle your invoicing to German government agencies and companies directly, without any intermediaries. A single Belgian point of contact that takes care of integration, file formats, and connection to Peppol.
No middleman. We handle your invoicing to German government agencies and companies directly through the network.
Our team is trilingual, familiar with the realities of doing business in Belgium, and understands cross-border compliance. No language barrier, no time difference.
You connect your ERP to Nymus once. After that, we’ll activate Belgium, Germany, or any other country without the need for new IT projects.
Your billing data is sensitive. Nymus protects it with enterprise-grade security certified by DNV.
Whether you’re invoicing German customers from Belgium or have a German entity, this is the process that works.
Who do you bill? The government, businesses, or both? That determines what is required and what is not.
If you supply goods to German government agencies, you’ll need a Leitweg-ID and must invoice via XRechnung, ZUGFeRD, or Peppol.
More and more German government agencies and companies are accessible via Peppol. This means you’ll be versatile right away.
As of January 1, 2025, every company must be able to receive e-invoices that comply with EN 16931. Make sure you’re ready for that first.
Between 2027 and 2028, electronic filing will become mandatory in phases. Take that step now through your ERP system.
Are you unsure whether this applies to your situation?
The XML-based national invoice standard, managed by KoSIT. Available in UBL and CII schemas and required by many German government agencies.
A hybrid format that combines a readable PDF/A-3 with embedded XML (CII). Popular in B2B: both humans and machines can read the same invoice.
The UBL format on the Peppol network, in accordance with EN 16931. An increasing number of German government agencies and companies can be reached via Peppol.
There are a few terms that come up repeatedly when discussing e-invoicing in Germany. Let’s break them down clearly.
The two German standard formats. XRechnung is purely structured XML; ZUGFeRD combines a human-readable PDF with embedded XML. Both are EN 16931-compliant.
An official routing ID for German government agencies. It ensures that your invoice is routed to the correct department within the administration. You do not need one for B2B transactions.
The federal receipt portals. ZRE serves the direct federal agencies, while OZG-RE serves the indirect federal agencies and various states. Invoices are submitted via web form, upload, or Peppol.
KoSIT manages the German standards and serves as the Peppol authority for Germany. It ensures the proper use of Peppol and oversees the continued development of XRechnung.
Germany is rolling out its B2B requirement in phases between 2025 and 2028. In addition, ViDA introduces a European layer that affects cross-border invoicing.
Obligation to accept returns starting in 2025; obligation to ship for large companies in 2027 and for all companies in 2028.
This isn’t a rule that applies exclusively to Germany: it primarily affects your cross-border B2B invoicing within the EU.
Invoice data reporting is moving toward near-real-time, in phases, by the end of this decade.
The mandate specifies the content (EN 16931 in UBL and CII XML), but does not specify the transmission channel.
The specific dates and thresholds for ViDA have not yet been fully determined and are subject to change. Would you like to know what this means for your situation? Check out the latest updates on our ViDA page.
In this webinar, we’ll explain what is and isn’t mandatory in Germany, how Peppol and the German portals are connected, and what the phased B2B mandate entails.
E-invoicing is often mandatory for German government agencies, and has been required at the federal level since November 2020. For B2B transactions, a requirement to receive e-invoices has been in effect since January 1, 2025: every company must be able to receive e-invoices. The requirement to send e-invoices will be phased in, starting with large companies in 2027 and all companies in 2028.
The permitted formats are XRechnung, ZUGFeRD, and Peppol BIS 3.0, all of which comply with the European standard EN 16931. Government agencies typically require XRechnung or ZUGFeRD, with a Leitweg ID. For B2B transactions, parties may also agree to use other EN 16931-compliant formats.
Yes. As of January 1, 2025, every company in Germany must be able to receive e-invoices that comply with EN 16931. The requirement to send e-invoices will take effect later, in phases between 2027 and 2028.
As of January 1, 2025, the retention period for invoices in Germany has been reduced from 10 to 8 years. This applies to both B2G and B2B invoices, as well as to invoices for which the old retention period was still in effect at the end of 2024. Please note: for key accounting documents such as annual financial statements and ledgers, the retention period remains 10 years,
No. For B2B, Germany does not require a central platform or a specific transmission technology. You can choose the solution that best suits your needs—for example, the Peppol network or an existing EDI connection—as long as you can demonstrate a complete audit trail.
ViDA is a European VAT reform package that will eventually make structured e-invoicing and digital reporting mandatory for cross-border B2B transactions within the EU. It complements the German national requirement. The specific dates and thresholds are subject to change.
Yes. Nymus is a Peppol Access Point and handles your invoicing to German government agencies and businesses directly, including conversion to XRechnung, ZUGFeRD, or Peppol BIS 3.0, and integration with your ERP system.
Every country has its own rules, formats, and deadlines. Find out how e-invoicing works in the neighboring countries where you do business.
Mandatory through an approved platform (Plateforme Agréée), with e-reporting and phased deadlines starting in September 2026.
No B2B mandate. B2G is conducted via Peppol; B2B is currently voluntary, in line with EU plans.
B2G via the Peppol 4-corner model. A draft bill provides for a phased B2B requirement starting in 2028.
Not sure if this applies to your situation? Want to know what specific steps to take for your ERP? Let us know. We’ll analyze your situation and give you a clear answer.
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