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E‑invoicing mandate 2025 to 2028 What applies now and how invoices can run by themselves.
Since 2025, companies in Germany must be able to receive e-invoices, and from 2027 they will gradually have to send them too. Here you find deadlines, formats and what this means for Austria and the rest of the EU.
As of October 2026, checked against the text of the law. General information, not legal or tax advice.
The deadlines in Germany
The obligation applies to invoices between companies established in Germany.
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From 1 January 2025: receiving
All companies must be able to accept and process e-invoices from other domestic companies. An email inbox is enough for receiving. But the file must be made readable and kept in its original format.
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Until 31 December 2026: transition for everyone
Outgoing invoices may still be sent on paper or, if the recipient agrees, as a PDF.
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From 1 January 2027: issuing for turnover above EUR 800,000
Anyone with total turnover of more than EUR 800,000 in the previous year must issue e-invoices. Companies below that may still use paper and, with the recipient's consent, PDF until the end of 2027. Existing EDI procedures may also continue until the end of 2027.
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From 1 January 2028: obligation for all
From then on, all domestic companies issue e-invoices to each other, unless an exemption applies.
Exempt are, among others, small-amount invoices up to EUR 250, tickets and invoices to private individuals. Small businesses do not have to issue e-invoices but must be able to receive them.
XRechnung or ZUGFeRD?
An e-invoice is a structured data set under the European standard EN 16931. A PDF sent by email is not an e-invoice.
- XRechnung is a pure XML file without a visual view. It is the standard for invoices to public contracting authorities in Germany.
- ZUGFeRD is a PDF with an embedded XML file: people read the PDF, programs read the data. Suitable from version 2.0.1; the profiles MINIMUM and BASIC-WL are not enough.
- Other formats such as EDI are possible if both sides agree and the data complies with the standard.
Which format you send depends mainly on your customers. You must be able to receive both. Since the second application letter of the German Federal Ministry of Finance of October 2025, the following also applies: a file with format errors is not an e-invoice within the meaning of the law. Incoming files should therefore be checked technically before they are posted.
And outside Germany?
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Austria
So far the structured e-invoice is mandatory only for invoices to the federal government, since 2014. There is no obligation between companies. E‑invoicing in Austria in detail
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Companies not established in Germany
The German obligation does not in principle apply to them. But German customers are changing over their invoice receipt and increasingly ask for XRechnung or ZUGFeRD.
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The whole EU from July 2030
With the EU package ViDA, structured e-invoices under EN 16931 with digital reporting will be mandatory for cross-border transactions between businesses in the EU from 1 July 2030. Member States may also introduce obligations of their own for domestic transactions.
Where we help Turning the obligation into faster invoice receipt.
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Automating incoming invoices
E‑invoices, PDFs and scans arrive in one process. They are read, checked and matched against purchase order and delivery note.
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Connection to your systems
The data goes into accounting, ERP or merchandise management, through the routes these programs provide.
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Outgoing invoices in the right format
Where your program does not generate e-invoices, we build the conversion or connection so that XRechnung or ZUGFeRD are produced.
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A person approves
Deviations and uncertain points go to your team. Every step is logged traceably.
The tax assessment stays with your tax adviser. We implement the processes technically.
Frequently asked questions about e-invoicing
From when does the e-invoicing obligation apply?
In Germany, companies have had to be able to receive e-invoices since 1 January 2025. They must issue them from 1 January 2027 if previous-year turnover was above EUR 800,000, and from 1 January 2028 all of them.
Is a PDF invoice by email enough?
Only during the transition period: until the end of 2026 for everyone, until the end of 2027 for companies with previous-year turnover of up to EUR 800,000. After that, a plain PDF between domestic companies is no longer a valid invoice unless an exemption applies.
Which is better, XRechnung or ZUGFeRD?
Both meet the standard. XRechnung is a pure data file, ZUGFeRD combines PDF and data and is more convenient for recipients without suitable software. What matters is what your customers can process. You must be able to receive both.
Do small businesses have to receive e-invoices?
Yes. Small businesses do not have to issue e-invoices but must be able to accept and keep e-invoices from other companies.
Does the obligation also apply to companies from Austria?
The German obligation applies in principle to companies established in Germany. In Austria, e-invoicing is mandatory only towards the federal government. From July 2030, EU-wide rules for cross-border transactions follow.
What does automating invoice receipt cost?
That depends on the number of invoices, the programs and the checking rules. Before we begin, you receive a written proposal with a clearly described scope.
Should your incoming invoices run by themselves in future?
Tell us how invoices arrive in your company today and where they go. We will reply personally, free of charge and without obligation.
As of October 2026, checked against the text of the law. General information, not legal or tax advice.