Germany is introducing mandatory structured electronic invoicing for domestic B2B transactions through a phased transition. Since 1 January 2025, businesses established in Germany must generally be able to receive electronic invoices.

Transitional rules apply to invoice issuance. Other invoice formats can generally continue to be used until the end of 2026, while businesses with prior-year turnover of up to EUR 800,000 benefit from an extended transition period through the end of 2027.

The rules generally apply to taxable transactions between businesses established in Germany. Since 1 January 2025, domestic businesses must be capable of receiving compliant electronic invoices without requiring prior consent.

For issuing invoices, the transition depends partly on turnover. From 1 January 2027, the general transitional period ends, while businesses with prior-year turnover of up to EUR 800,000 may continue using eligible alternative invoice forms through 2027. From 1 January 2028, the remaining transition expires.

An electronic invoice must contain structured data that enables automatic electronic processing. A conventional PDF invoice on its own doesn't meet the German definition of an e-invoice under the new rules.

Compliant invoices generally follow the European EN 16931 standard. Businesses must therefore be able to receive and process structured invoice data and, as the transitional periods expire, issue compliant electronic invoices for transactions within scope.

Germany doesn't require businesses to use one central B2B e-invoicing platform. Instead, the regulatory framework focuses primarily on the structure and interoperability of the electronic invoice.

Common compliant formats include XRechnung, a structured XML format, and ZUGFeRD from version 2.0.1 in eligible profiles, which combines structured XML data with a human-readable PDF. Both can satisfy the requirements of the European EN 16931 standard.

Other structured formats, including established EDI procedures, can also remain possible where the required invoice information can be correctly and completely extracted into a format compliant or interoperable with EN 16931.

iEDI helps businesses prepare their existing invoice flows for Germany's structured e-invoicing requirements without replacing their ERP or financial systems.

We connect your existing business systems with customers and suppliers and transform invoice data into the structured formats required for electronic exchange. This allows businesses to accommodate formats such as XRechnung and other compliant structured invoice formats while continuing to work from their existing ERP environment.

iEDI also supports established EDI communication methods and automated document exchange, enabling businesses to build a scalable invoice flow as Germany's remaining transition periods expire.