Germany is introducing mandatory B2B e-invoicing in phases. Since 1 January 2025, all German businesses must be able to receive e-invoices, and from 2027 onward, sending will also become mandatory step by step. If you invoice German customers or have a German branch, it's important to know which formats are expected and when you need to comply.

The mandate stems from the Wachstumschancengesetz (Growth Opportunities Act) and is being introduced in phases:

Until 31 December 2026, a transition period applies: paper invoices and non-compliant formats (such as regular PDFs) are still permitted if the recipient explicitly agrees.

Important: a regular PDF no longer qualifies as an e-invoice in Germany. Only structured formats that are machine-readable and comply with EN 16931 are accepted.

Germany recognizes two main formats:

XRechnung is the German CIUS (Core Invoice Usage Specification) of the European standard EN 16931. It is a purely structured XML format without a PDF component. XRechnung is mandatory for invoices to the German government (B2G) and widely accepted for B2B.

XRechnung is available as both a UBL and a CII variant. The eConnect PSB supports both and transforms automatically.

ZUGFeRD (from version 2.x identical to Factur-X) is a hybrid format: a PDF/A-3 document with an embedded CII XML file. This gives the recipient both a visually readable PDF and machine-processable invoice data.

ZUGFeRD offers multiple profiles that vary in the amount of structured data:

Tip: for the German e-Rechnungspflicht, you need at least the EN 16931 (Comfort) profile or higher. The lower profiles don't contain enough data to qualify as a full e-invoice.

When invoicing the German government (B2G), a Leitweg-ID is mandatory. This is a routing number that determines which government agency receives the invoice. The Leitweg-ID is registered on Peppol under EAS code 0204.

You can look up the Leitweg-ID of a government agency through the contracting authority or via the German e-Rechnungsportal.

Not all transactions fall under the e-Rechnungspflicht:

• Invoices for VAT-exempt transactions
• Small-amount invoices under €250
• Travel documents
• B2C transactions

German businesses must store e-invoices in compliance with the GoBD (Grundsatze zur ordnungsmassigen Fuhrung und Aufbewahrung von Buchern). This includes:

• Immutable storage of the original file
• Full audit trail (who did what and when)
• Retention period of 10 years
• A Verfahrensdokumentation describing how the digital administration is set up

eConnect provides the right building blocks for GoBD-compliant archiving: immutable document storage, audit trail and long-term retention. The eConnect platform is ISO 27001 and ISAE 3402 Type 2 certified.

eConnect makes invoicing to and from Germany straightforward:

• Automatic format transformation: the PSB automatically converts your invoice to XRechnung or ZUGFeRD, depending on what the recipient expects
• Leitweg-ID support: EAS 0204 is fully supported for routing to German government recipients
• Partner in Germany: ACE Solutions is active as an eConnect partner in the German market
• Receiving German invoices: invoices in XRechnung or ZUGFeRD are automatically processed and converted to the format your system expects

Want to know how to comply with the German e-Rechnungspflicht? Get in touch with our team.

• XRechnung
• Factur-X / ZUGFeRD
• ViDA: VAT in the Digital Age
• What is Peppol and how does the network work?