E-invoicing in Germany, explained in English

Updated: 17 October 2026 · Hafiz Khalid

Germany is replacing PDF and paper invoices between businesses with structured e-invoices. If you freelance or run a small business here, the rules already apply to you in part. This is the short version, written for people who would rather not read it in German.

What counts as an e-invoice

An e-invoice (E-Rechnung) is an invoice in a structured, machine-readable format that follows the European standard EN 16931. A PDF is not an e-invoice, even if it was created on a computer and sent by email. The two formats you will meet in Germany are:

XRechnung: a pure XML file. It is the German profile of EN 16931 and already required for invoices to public authorities.
ZUGFeRD (from version 2.0.1, profile EN 16931 or higher): a PDF with the XML data embedded, so people can read it and software can process it.

The timeline

Since / from	What applies
1 January 2025	Every business in Germany must be able to receive e-invoices from other businesses. An email inbox that can accept an XML file is enough.
Until 31 December 2026	You may still send paper invoices. PDF and other electronic formats are allowed if the recipient agrees.
1 January 2027	Businesses with a total turnover of more than €800,000 in the previous year must send e-invoices for domestic B2B sales.
Until 31 December 2027	Businesses at or below €800,000 may keep sending paper or PDF (with consent) for one more year.
1 January 2028	Every business must send e-invoices for domestic B2B sales.

Who is affected, and who is not

Affected: invoices between two businesses that are both established in Germany (domestic B2B).
Not affected: invoices to private customers (B2C), invoices to businesses abroad, small invoices up to €250 gross, and travel tickets.
Small businesses under § 19 UStG (Kleinunternehmer) do not have to send e-invoices, but like everyone they must be able to receive them.
Freelancers (Freiberufler) are treated like any other business here: if you invoice German companies, the mandate applies to you.

What to do now

Make sure you can receive e-invoices: have an email address for invoices and a way to open XML files (many accounting tools and free viewers do this).
Check your turnover: above €800,000 in 2026 means you send e-invoices from 2027; otherwise from 2028.
Pick a tool that can create XRechnung or ZUGFeRD files before your deadline. Test it with a client who already receives e-invoices.
Keep invoices for 8 years. Since 2025 the retention period for invoices and other accounting records is 8 years instead of 10.

A free option

The free invoice tool on this site writes invoices in English or German, picks the right VAT note for domestic, small-business, reverse-charge and export cases, and exports an XRechnung XML file. It runs in your browser and does not send your data anywhere.

Questions

Is a PDF invoice still valid in Germany?

Yes, for now. Until the end of 2026 every business may send PDF invoices if the recipient agrees. Small businesses with up to €800,000 turnover may do so until the end of 2027. From 2028, PDFs are no longer allowed for domestic B2B invoices.

Do Kleinunternehmer have to send e-invoices?

No. Small businesses under § 19 UStG are exempt from the obligation to send e-invoices. They must still be able to receive them.

Do I need e-invoices for clients outside Germany?

Not under the German mandate. It covers invoices between businesses established in Germany. Other countries have their own rules.

What is the difference between XRechnung and ZUGFeRD?

XRechnung is a pure XML file. ZUGFeRD is a PDF with the same kind of XML data embedded. Both are accepted for German B2B e-invoicing when they follow EN 16931.

Sources

This guide reflects the rules as of October 2026 and is not tax advice. For your own case, ask a tax advisor.