E-invoicing in Germany: meet the 2027 and 2028 mandate
Receive, validate, create and send e-invoices, integrated into your ERP, accounting or custom software.
E-invoicing is becoming mandatory in Germany step by step. All businesses have had to receive e-invoices since January 2025, sending becomes mandatory from January 2027 for companies with prior-year revenue above 800,000 euros and from January 2028 for everyone. From July 2030, the EU’s ViDA package adds e-invoicing for cross-border transactions within the EU (overview).
BARNICOM integrates e-invoicing into your existing systems: receiving and validation, creation in the right format, sending by email or Peppol and GoBD-compliant archiving. BARNICOM’s own invoices already go out as e-invoices, including via Peppol.
What is changing
Receiving since 2025
Since January 1, 2025, all businesses in Germany must be able to receive and process e-invoices from business customers.
Sending from 2027
From January 1, 2027, companies with prior-year revenue above 800,000 euros must issue e-invoices to business customers.
Everyone from 2028
From January 1, 2028, the obligation applies to all companies. PDF invoices by email will then no longer be valid invoices in B2B.
Timeline
The stages of the e-invoicing mandate in Germany and the EU.
| From | What applies | Who is affected |
|---|---|---|
| January 1, 2025 | Receive and process e-invoices | all businesses in Germany |
| January 1, 2027 | Issue e-invoices to business customers | companies with prior-year revenue above 800,000 euros |
| January 1, 2028 | Issue e-invoices to business customers | all companies, except small businesses under the Kleinunternehmer rule |
| July 1, 2030 | E-invoicing and digital reporting for cross-border EU transactions (ViDA) | companies with intra-community transactions |
How we implement it
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Receiving
Incoming XRechnung and ZUGFeRD invoices are read, validated and passed to your accounting automatically.
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Creating
Your ERP or software generates invoices in the right format, validated against the specifications.
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Sending
By email, via Peppol or to public sector portals, depending on the recipient.
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Archiving
Invoices are archived tamper-proof and GoBD-compliant, with the XML file as the original.
Frequently asked questions
Is a PDF invoice an e-invoice?
No. An e-invoice is a structured file according to the European standard EN 16931, such as XRechnung or ZUGFeRD. A plain PDF does not meet the obligation.
What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure XML file. ZUGFeRD is a PDF with an embedded XML file that people can read and software can process. Both meet the obligation, provided the ZUGFeRD profile complies with the standard.
Do we have to use Peppol?
In German B2B, the transmission channel is free and email is allowed. Peppol pays off with high invoice volumes, public sector customers and customers in countries such as Belgium, where Peppol is mandatory.
Do we need new software?
Not necessarily. Many ERP and accounting systems can be extended. Where that is not enough, we build the integration, including for custom software.
How long must e-invoices be retained?
Since 2025, invoices must generally be retained for eight years in Germany. For e-invoices, the structured file is the original and must be archived unchanged.
From our projects
The information on this page is general in nature and does not replace tax advice. Please clarify individual tax questions with your tax advisor.
E-invoicing and VAT
Get your invoices ready for 2027
We look at how you write and receive invoices today and tell you what needs to happen before the mandate.