Partly in force
Receiving mandatory since 1 January 2025; issuing phases in from 2027.
| 1 Jan 2025 | Every German business must be able to RECEIVE a structured e-invoice |
| 1 Jan 2027 | Issuing mandatory for businesses with turnover above EUR 800,000 |
| 1 Jan 2028 | Issuing mandatory for all businesses |
Format: XRechnung (UBL or CII) and Factur-X/ZUGFeRD profile EN 16931 or above
Transmission: No central platform for B2B; Peppol for B2G
Germany layers XRechnung on top of EN 16931 and it is strict: seller contact block, city and post code, Buyer reference (the Leitweg-ID for public bodies), and a machine-readable #SKONTO# format for early-payment discounts. Validate against the XRechnung profile.
Validate a Germany invoice against the profile that applies here — XRechnung 3.0.2 (Germany).