E-Rechnung
When does German e-invoicing apply to you?
Three answers give you the date your invoices have to be issued as a structured e-invoice, or tell you that the obligation does not reach them. Germany only. Nothing you pick leaves this browser tab.
Your situation
Where you are established, who you invoice, last year's turnover
E-invoicing applies to your B2B invoices from
January 1, 2028
At or below €800,000 of prior-year total turnover §27 Abs. 38 UStG extends the transition by a year. Paper and PDF stay allowed for invoices to German businesses through 31 December 2027.
Your invoices to private customers are untouched by this, permanently. The obligation covers only the B2B share of your invoicing, and for most rental businesses that is the smaller part.
What this does and does not tell you
- The dates come from §27 Abs. 38 UStG: paper and non-conforming electronic formats stay permitted for everyone through 31 December 2026, and through 31 December 2027 where total turnover in the preceding calendar year was not more than €800,000. From 1 January 2028 no transitional permission is left.
- The obligation reaches only supplies between businesses where both parties are established in Germany (§14 Abs. 2 UStG). Invoices to private customers are not covered, with no end date attached.
- General information, not tax advice. It reads three facts and knows nothing else about your business. Checked against the statute on 7 October 2026; confirm your own date with your tax adviser.
- Nothing you select is sent to us or stored. The answer is worked out in this browser tab.
Questions
German e-invoicing FAQ
Hasn't German e-invoicing been mandatory since 2025?
Since 1 January 2025 domestic businesses must be able to receive e-invoices. Issuing is a separate question: §27 Abs. 38 UStG still permits paper and PDF, through the end of 2026 for everyone and through the end of 2027 at prior-year turnover up to €800,000. Summaries routinely merge the two sides.
Is a PDF invoice sent by email an e-invoice?
No. §14 Abs. 1 UStG requires a structured electronic format conforming to the European norm under Directive 2014/55/EU — in Germany that means XRechnung or ZUGFeRD from version 2.x. A PDF is a picture of an invoice and does not qualify, attached to an email or not.
Which turnover counts towards the €800,000?
Total turnover in the sense of §19 Abs. 2 UStG in the preceding calendar year — not profit, not the B2B share, and not the current year. Cross the threshold once and the extra transitional year is gone.
Can Renviq produce XRechnung or ZUGFeRD?
No. Renviq issues invoices as PDF and supports Spanish Veri*Factu reporting and Italian FatturaPA generation, but no German e-invoicing format. If your date is approaching and you invoice German businesses, that is an exclusion criterion worth knowing before you choose.
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