GuidesE-invoice
E-invoice mandate by legal form and turnover
Germany’s B2B e-invoice rules do not hit everyone at once. Turnover and status decide when you must issue; receiving capability has applied broadly since 2025 — including for many Kleinunternehmer who stay exempt from issuing.
Last reviewed: October 2026
An e-invoice is structured and machine-readable — not a plain PDF. Domestic B2B obligations phase in under German VAT law. Use the mandate check (DE) for a quick self-test; this page is orientation, not individual legal advice.
Timeline by company size
| From | Who | Obligation |
|---|---|---|
| 01.01.2025 | All businesses | Must be able to receive e-invoices |
| 2025–2026 | Transition | Issuing often still possible as “other invoice” (e.g. PDF with consent) |
| 01.01.2027 | Prior-year turnover > €800,000 | Must issue e-invoices |
| 01.01.2028 | Others (≤ €800,000) | Must issue — exceptions e.g. Kleinunternehmer |
Matrix by legal form / status
| Form / status | Typical fit | Practical note |
|---|---|---|
| Freelancer (solo) | Sole trader — turnover decides | Under €800k: issue from 2028; receive from 2025 |
| Trade sole trader | Same stages as freelancer | Trade registration does not change the e-invoice stages |
| Kleinunternehmer (§ 19) | Tax status, not a legal form | Usually exempt from issuing; still must receive from 2025 — guide |
| GbR | Clarify per partner with advisor | Receive 2025; issue by turnover stage (2027/2028) |
| UG / GmbH | Corporations | Receive 2025; issue 2027 (>€800k) or 2028 (below) |
Invoicing abroad
Cross-border rules differ from domestic B2B e-invoice mandates. EU B2B may involve reverse charge — see reverse charge. Customer portals can still require ZUGFeRD/XRechnung earlier than the law.
Receive vs issue
Receiving capability is the near-term must-have for almost everyone. Issuing follows turnover stages (and Kleinunternehmer exceptions). Plan both: inbox/archive for supplier e-invoices, and a path to structured outbound invoices before your deadline — switching guide.
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.