The essentials
An e-invoice is a structured data set (XML) that software can read directly.
Every business must be able to accept e-invoices. An email address is enough.
First for turnover above €800,000, from 2028 for everyone – except small businesses.
Timeline
Receiving obligation for everyone
All businesses must be able to receive e-invoices. Until the end of 2026 you may still send paper or PDF invoices yourself.
Sending obligation above €800,000 prior-year turnover
Businesses with more than €800,000 turnover in 2026 must send e-invoices. Everyone else may still use paper or PDF in 2027.
Sending obligation for everyone
Every invoice to another domestic business must be an e-invoice – regardless of size or turnover.
Who is affected?
The mandate applies to invoices between businesses established in Germany (B2B). It was introduced by the Wachstumschancengesetz, which amended § 14 UStG.
Affected
- Invoices to other domestic businesses
- Receiving: small businesses too
Not affected
- Invoices to consumers (B2C)
- Low-value invoices up to €250 gross
- Travel tickets
- Sending by small businesses (§ 19 UStG)
What do I need?
Receiving
- An email address for invoices
- The ability to open and read the file
- Archiving – unaltered, 8 to 10 years
Sending
- Software that generates ZUGFeRD or XRechnung
- All mandatory details under § 14 UStG in the data set
- A Word document or plain PDF is not enough
Formats
PDF with embedded XML – readable for people, processable for software. The easiest way in, sent by email as usual.
Pure XML without a visual layer. Standard for invoices to public authorities.
Both formats follow the European standard EN 16931 and are legally equivalent.
Facturado as a solution
Every invoice goes out directly as a ZUGFeRD file – ready to send.
Quote, order, delivery note, invoice and incoming invoices – together and archived.
Forward incoming e-invoices – facturado reads them in automatically.