# 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 des Innern (BMI)
Tax authority website: https://www.bmi.bund.de/
Archiving period: 8 years
E-signature requirement: optional
Last updated: 2026-08-19 10:26:12

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | XRechnung (OASIS UBL or UN/CEFACT CII) | Peppol | Peppol | — | B2G since November 2020 — all invoices to public authorities |
| B2B | Planned | XRechnung, ZUGFeRD | Direct exchange (email, portals) | Post-audit | — | - Jan 1, 2025: Mandatory acceptance of EN 16931 e-invoice and interoperable formats - Jan 1, 2027: (Phase 1) Businesses with turnover +€800k no longer allowed to issue invoice in paper or unstructured (e.g. PDF) formats - Jan 1, 2028: (Phase 2) All remaining businesses no longer allowed to issue invoice in paper or unstructured (e.g. PDF) formats. EDI e-invoices not compliant with EN 16931 not allowed. (Excludes B2C simplified invoices) |
| B2C | Not required | — | — | — | — | — |
| E-Reporting | Planned | — | — | — | — | Digital reporting obligation expected around 2030 under 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.

### NOV 2020 — B2G e-invoicing mandatory

All invoices to German public authorities must be issued electronically, 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 require sending through the Peppol network in the XRechnung format. In B2B, all German businesses must be able to receive e‑invoices in a structured format complying with the European standard EN 16931.

### 1 JAN 2027 — B2B e-invoicing for medium and large businesses

Businesses with annual turnover of at least EUR 800,000 must issue e‑invoices in the structured format (i.e., move away from paper or unstructured electronic formats).

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

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

### ≈ 2030 — VAT in the Digital Age (ViDA)

Germany is preparing for EU-wide Digital Reporting Requirements, expected around 2030.

## 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))

## Integrations

- Xrechnung
- Zugferd

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## 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