E-invoicing in Germany
Germany is a federated EU member state with economic scale in manufacturing and services. Public administrations operate under decentralized e‑invoicing adoption.
- Overall mandate status
- Mandatory
- Tax authority
- German Federal Ministry of Finance (BMF); federal states (Länder) implement via state-level decrees under BMF guidance
- Last updated
- 5 Feb 2026Taken from government sites
Requirements at a glance
Country overview
Germany is a federated EU member state with economic scale in manufacturing and services. Public administrations operate under decentralized e‑invoicing adoption. From 2025, B2B mandates roll out via structured formats (XRechnung, ZUGFeRD), aiming toward full issuance requirements by 2028 in phases tied to turnover.
Legal basis
- Legislation
- Wachstumschancengesetz (Growth Opportunities Act), March 2024; German VAT Act (UStG) amendments; state-level ordinances (e.g. E-RechVORP in Rhineland-Pfalz from Apr 2025)
- Authority
- German Federal Ministry of Finance (BMF); federal states (Länder) implement via state-level decrees under BMF guidance
Requirements by transaction type
Key dates and implementation phases
Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.
Technical requirements
Latest updates for Germany
All updates
33 of 33 updates
Germany publishes GEBA identifier for electronic business addressing
Germany’s new GEBA scheme provides a standardised electronic address for uniquely identifying businesses, improving Peppol e‑invoice routing and future CTC readiness.
- B2BB2G
Germany updates official FAQ on mandatory e‑invoicing
The latest BMF FAQ clarifies who must issue e‑invoices, how UStG and ERechV interact, applicable thresholds, and ELSTER viewer support for XRechnung and ZUGFeRD.
- B2B
Germany publishes updated BMF guidance on mandatory e‑invoicing
Germany’s latest BMF letter refines e‑invoicing rules on errors, validation, distribution, archiving and credit notes for the domestic B2B mandate in force since 2025.
Germany relaxes language rules for VAT invoice annotations
A new BMF letter allows specific mandatory invoice information to be written in official EU languages, with Annex 8 listing accepted multilingual VAT terms.
Germany updates Tax Code decree to align with new GoBD rules
From 1 September 2025, Germany’s AEAO now references the July 2025 GoBD update on electronic records and cash‑register systems, without adding new technical requirements.
- B2G
Germany publishes EN 16931 e‑invoicing guideline mapped to VAT Act
A new German guideline maps VAT Act invoice content requirements to EN 16931 fields, helping businesses and vendors implement fully compliant e‑invoicing solutions.
Germany updates GoBD for mandatory e‑invoicing and data retention
Germany’s second GoBD amendment lets businesses retain only structured e‑invoice data if XML stays intact, aligning storage rules with the 2025 e‑invoicing mandate.
- B2C
Germany issues second BMF draft on e‑invoicing compliance
Germany’s second BMF draft letter refines e‑invoicing rules on validation, exemptions, archiving and VAT deduction, with requirements applying from 1 January 2025.
Germany to merge ZRE and OZG‑RE federal e‑invoicing platforms in 2025
By end‑2025, Germany will merge the ZRE and OZG‑RE federal e‑invoice portals into a single OZG‑RE platform, with automatic Peppol ID transfer for suppliers.
- B2G
Germany expands B2G e‑invoicing in Rhineland‑Palatinate and Hessen
Rhineland‑Palatinate mandates B2G e‑invoicing from April 2025, while Hessen adds a state portal for larger e‑invoice submissions alongside email.
Related countries
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