E-Invoicing Country

Germany

Live

Live since January 2025

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Mandate Overview

The mandate

Germany's B2B e-invoicing mandate is phased over four years under the Wachstumschancengesetz. All German VAT-registered businesses must be capable of receiving structured e-invoices since January 1, 2025. Issuance becomes mandatory January 1, 2027 for companies with prior-year turnover above 800,000 EUR, and January 1, 2028 for all remaining businesses. Paper and unstructured PDFs are no longer the default for in-scope domestic B2B transactions.

Timeline

Key milestones

2025
Jan 1, 2025
  • All businesses must be able to receive structured e-invoices

2027
Jan 1, 2027
  • Companies with turnover over 800,000 EUR must issue structured e-invoices

2028
Jan 1, 2028
  • All businesses must issue structured e-invoices

Flowie Coverage

How Flowie supports Germany

Flowie generates, validates, and routes XRechnung and ZUGFeRD 2.1+ invoices, fully aligned with EN 16931 and the German CIUS. Receiving and emitting capabilities are available today across the full phased rollout.

FAQ

Common questions

When does the mandate apply to my company?

All German B2B companies must be able to receive structured e-invoices since January 1, 2025. Issuance is mandatory from January 1, 2027 for companies above 800,000 EUR turnover, and from January 1, 2028 for everyone else.

What formats are required?

XRechnung (pure XML aligned with EN 16931) or ZUGFeRD 2.1 and above (hybrid PDF/A-3 with embedded XML). Both meet the structured-invoice definition under §14 UStG.

Ready for Germany?

Flowie keeps you compliant, automatically.

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