E-invoicing in Germany: obligation, formats and deadlines

What is an e-invoice?

An e-invoice is an invoice in a structured, machine-readable format that follows the European standard EN 16931. The content is an XML file that software can read and process without text recognition.

An ordinary PDF is not an e-invoice in the legal sense, even if it arrives by email. The same goes for a scanned paper document.

Who has to do what, and when?

• Since 1 January 2025: all businesses must be able to receive and process e-invoices from other businesses (B2B). A mailbox that can accept the file is enough.
• Until 31 December 2026: you may still issue invoices on paper or as a PDF. For electronic invoices other than e-invoices the recipient has to agree.
• Until 31 December 2027: businesses with prior-year turnover of up to 800,000 euros may keep using paper or PDF. Larger businesses issue e-invoices from 1 January 2027.
• From 1 January 2028: all businesses issue e-invoices to other businesses.

The obligation covers transactions between domestic businesses. Invoices to private persons (B2C) are not affected.

What are the exceptions?

• Small-amount invoices up to 250 euros gross
• Tickets for passenger transport
• Supplies that are exempt under section 4 no. 8 to 29 of the VAT Act, for example medical treatment or letting of property
• Small businesses under section 19 of the VAT Act do not have to issue e-invoices, but they must be able to receive them

Which formats are allowed?

• XRechnung: a pure XML file in the UBL or CII syntax. Mandatory for invoices to public authorities, usually with a Leitweg-ID as the recipient address.
• ZUGFeRD 2.0.1 or later and Factur-X: a PDF/A-3 file with the XML data embedded. You see a readable PDF, software reads the data behind it. The EN 16931 profile and higher are valid; Minimum and Basic WL are not sufficient.
• Other formats that comply with EN 16931 and can be read automatically are also possible.

Receiving and storing

You have to keep an e-invoice in its original format: the XML file or the ZUGFeRD PDF with the embedded data. A printout or an image is not enough. Since 2025 the retention period for accounting records is eight years.

The file must stay readable for the whole period and must not change unnoticed. A plain folder on your computer only meets that if you protect it against changes and loss.

How Saldiqo helps

Saldiqo creates XRechnung and ZUGFeRD from every invoice and checks that all mandatory details are present before it finalizes the invoice. You upload incoming e-invoices under expenses: Saldiqo reads them, shows them in a readable form and stores the original unchanged. To try it out there is a free e-invoice viewer that needs no account.

Frequently asked questions

Is a PDF enough as an invoice?

Until the end of 2026 yes, after that only under the transitional rules. A PDF counts as an e-invoice only if it is a ZUGFeRD PDF with embedded XML data.

Do I have to send e-invoices in 2026?

No. Until the end of 2026 you may still use paper or PDF. You must be able to receive e-invoices since 1 January 2025.

Does this apply to small businesses?

You must be able to receive e-invoices but you do not have to issue them yourself.

What is a Leitweg-ID?

The address of a public authority for XRechnung. You enter it on the authority's contact and Saldiqo puts it on the invoice.

How long do I have to keep e-invoices?

Eight years from the end of the year in which they arose, as the original file.

More guides

• The EÜR (cash-basis profit calculation) explained simply
• GoBD for self-employed people: the essentials
• Invoicing as a small business: how to do it right
• Writing a payment reminder: deadlines, interest and fees
• Writing an invoice: the mandatory details under section 14 UStG
• Assigning invoice numbers correctly
• XRechnung or ZUGFeRD: what is the difference?