Germany
XRechnung
Germany's CIUS of the EN 16931 standard for B2G and B2B. Invopop generates the XRechnung UBL or CII XML from GOBL, adds the Leitweg-ID buyer reference, and routes it over Peppol to the receiver.
UBL or CII syntax
XRechnung UBL V2.0 or CII V3, generated from the same GOBL source.
EN 16931 CIUS
Output conforms to Germany's national CIUS maintained by KoSIT.
Leitweg-ID handling
Public-sector invoices carry the Leitweg-ID buyer reference required for B2G submission.
Peppol transport
Pairs with the Peppol app to reach the receiver's Access Point.
ZUGFeRD
A hybrid PDF/A-3 invoice with embedded EN 16931 XML. Invopop produces ZUGFeRD V2 as UN/CEFACT CII, and the same engine also covers France's Factur-X V1 from a single GOBL source.
ZUGFeRD V2
Generated as UN/CEFACT CII built on the Supply Chain Reference Data Model for the German market.
Factur-X V1
The same CII output covers France's hybrid invoice profile.
EN 16931 aligned
Both formats follow the European semantic invoice standard.
The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.
Every field, every format
PDFs include every field the destination country requires, automatically.
Localized in 10+ languages
Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
Built-in email delivery
Invoices are emailed directly to clients from Invopop's domain or your own.
Invoices, credit notes and more
Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
Customisable templates
Templates support logo configuration, standard page layouts, and per-locale formatting.
Built on GOBL
Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.
E-invoicing
B2G
Mandatory- Format
- XRechnung (UBL or CII)
- Infrastructure
- Federal OZG-RE portal and Länder portals, with Peppol
- Model
- Peppol
- Scope and deadline
- Federal suppliers must send e-invoices to federal public authorities since 27 November 2020. Länder authorities use their own portals.
B2B
Mandatory- Format
- XRechnung (UBL or CII), ZUGFeRD 2.0.1 or later (not MINIMUM or BASIC-WL)
- Infrastructure
- No central platform: email, Peppol, EDI or portal
- Model
- Post-audit
- Scope and deadline
- All businesses must receive e-invoices since 1 January 2025. Issuance from 1 January 2027 if prior-year turnover is above EUR 800,000, and from 1 January 2028 for all. EDI in a non-EN format is allowed with consent until 31 December 2027.
B2C
Not requiredE-reporting
Periodic reporting
Planned- Scope and deadline
- The BMF plans a transaction-based reporting system (Meldesystem). No bill or date exists yet. EU digital reporting for intra-EU B2B supplies starts on 1 July 2030 (ViDA).
More info
Country details
- Tax authority
- Bundesministerium der Finanzen (BMF)
- Archiving period
- 8 years from the end of the calendar year of issue
- E-signature
- Not required
- Regulation
-
- Wachstumschancengesetz · Growth Opportunities Act — B2B e-invoicing mandate
- § 14b Umsatzsteuergesetz · Invoice archival retention
- GoBD · Principles for the proper keeping of books and records in electronic form
- Directive 2014/55/EU · EU e-invoicing directive (B2G)
- § 14 Umsatzsteuergesetz (UStG) · E-invoice definition and the duty to issue
- § 27 Abs. 38 Umsatzsteuergesetz (UStG) · Transition dates for B2B issuance
- E-Rechnungsverordnung (ERechV) · Federal B2G e-invoicing
- BMF letters of 15.10.2024 and 15.10.2025 · Administrative guidance on the B2B mandate
B2G e-invoicing mandatory
Federal suppliers must send e-invoices to federal public authorities, in XRechnung.
B2B receiving capability mandatory
All businesses must be able to receive EN 16931-compliant electronic invoices.
E-invoicing systems enforced to date
B2G invoices go through the federal OZG-RE portal or the Länder portals, with Peppol as a machine channel. All businesses must be able to receive EN 16931 e-invoices for domestic B2B.
| System | Description | Invopop coverage |
|---|---|---|
| XRechnung | EN 16931 CIUS for B2G and B2B, in UBL or CII. | YES |
| ZUGFeRD | Hybrid PDF/A-3 invoice with embedded CII XML, for B2B. | YES |
| Peppol | Network channel to send and receive B2G and B2B e-invoices. | YES |
B2B e-invoicing for medium and large businesses
Businesses with prior-year turnover above EUR 800,000 must issue structured e-invoices for domestic B2B.
B2B e-invoicing for all businesses
The requirement to issue structured e‑invoices extends to all businesses for domestic B2B transactions.
ViDA digital reporting
EU-wide digital reporting starts for intra-EU B2B supplies.