# Germany — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Germany.

Country: Germany
ISO 3166-1 alpha-2: DE
Region: Europe
Currency: EUR
Invopop coverage: Covered — available in production
Tax authority: Bundesministerium der Finanzen (BMF)
Tax authority website: https://www.bundesfinanzministerium.de/
Archiving period: 8 years from the end of the calendar year of issue
E-signature requirement: not_required
Last updated: 2026-09-29 13:58:41

---

## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | XRechnung (UBL or CII) | Federal OZG-RE portal and Länder portals, with Peppol | Peppol | 2020-11-27 | Federal suppliers must send e-invoices to federal public authorities since 27 November 2020. Länder authorities use their own portals. |
| B2B | Mandatory | XRechnung (UBL or CII), ZUGFeRD 2.0.1 or later (not MINIMUM or BASIC-WL) | No central platform: email, Peppol, EDI or portal | Post-audit | 2025-01-01 | 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 required | — | — | — | — | — |
| E-Reporting | Planned | — | — | — | — | 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). |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### 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.

Docs: https://docs.invopop.com/apps/oasis-ubl

### 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.

Docs: https://docs.invopop.com/apps/uncefact-cii

### PDF

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.

Docs: https://docs.invopop.com/apps/pdf-generator

## Timeline

Dated milestones in this country's mandate rollout.

### 27 NOV 2020 — B2G e-invoicing mandatory

Federal suppliers must send e-invoices to federal public authorities, in XRechnung.

### 1 JAN 2025 — B2B receiving capability mandatory

All businesses must be able to receive EN 16931-compliant electronic invoices.

### NOW — 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 | Invopop support | Notes |
|---|---|---|
| XRechnung | supported | EN 16931 CIUS for B2G and B2B, in UBL or CII. |
| ZUGFeRD | supported | Hybrid PDF/A-3 invoice with embedded CII XML, for B2B. |
| Peppol | supported | Network channel to send and receive B2G and B2B e-invoices. |

### 1 JAN 2027 — 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.

### 1 JAN 2028 — B2B e-invoicing for all businesses

The requirement to issue structured e‑invoices extends to all businesses for domestic B2B transactions.

### 1 JUL 2030 — ViDA digital reporting

EU-wide digital reporting starts for intra-EU B2B supplies.

## Regulations

- 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)](https://www.gesetze-im-internet.de/ustg_1980/__14.html)
- [§ 27 Abs. 38 Umsatzsteuergesetz (UStG) (Transition dates for B2B issuance)](https://www.gesetze-im-internet.de/ustg_1980/__27.html)
- [E-Rechnungsverordnung (ERechV) (Federal B2G e-invoicing)](https://www.gesetze-im-internet.de/erechv/)
- [BMF letters of 15.10.2024 and 15.10.2025 (Administrative guidance on the B2B mandate)](https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html)

---

## Source

- Canonical page (human): https://www.invopop.com/coverage/germany
- This document (markdown): https://www.invopop.com/coverage/germany.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/germany