E-Invoicing Mandate: Who Is Affected and When?

First, what the mandate actually covers

The rules apply to e-invoices – invoices in a structured electronic format that conforms to the European norm EN 16931. That means machine-readable invoice data, not a plain PDF. A regular PDF, even if sent by email, does not count as an e-invoice under these rules.

It also helps to separate two distinct obligations that are often confused: receiving e-invoices and issuing them. They start on different dates and affect different groups, so it is worth taking them one at a time.

Receiving: mandatory since 1 January 2025

This is the part that is already in force. Since 1 January 2025, every domestic German business must be able to receive e-invoices – and that includes small businesses (Kleinunternehmer). There is no turnover threshold and no exemption for size here.

In practice this means a business needs a way to accept and read a structured e-invoice when a supplier sends one. If a counterpart issues an e-invoice, you must be in a position to receive it. This obligation has applied to everyone since the start of 2025.

Issuing: phased in from 2027 and 2028

The obligation to issue e-invoices arrives later and in two steps, scaled by turnover:

So a larger business crosses the issuing line in 2027, while the threshold disappears entirely in 2028, when every domestic B2B invoice must be issued as a structured e-invoice.

The timeline at a glance

A note for small businesses

Kleinunternehmer are sometimes assumed to be exempt – but that is only partly true. For receiving, there is no exemption: since 2025 every domestic business, small ones included, must be able to receive e-invoices. The phased issuing obligation reaches all domestic B2B by 2028, which over time draws small businesses in as well.

The wider EU picture: ViDA

Germany’s rollout sits inside a larger European shift. ViDA – VAT in the Digital Age – is an EU VAT package, and its digital reporting requirements apply from 1 July 2030. It builds on the same structured e-invoicing foundation, so the work businesses do now to handle structured invoices also prepares them for what comes at the EU level.

In short

The German e-invoicing mandate has three key dates. Receiving has been mandatory for all domestic businesses since 1 January 2025. Issuing becomes mandatory from 1 January 2027 above €800,000 prior-year turnover, and from 1 January 2028 for all domestic B2B. Looking further ahead, EU-level ViDA digital reporting applies from 1 July 2030.

In practical terms, every business should already be able to receive e-invoices, and larger businesses will want to plan their issuing capability ahead of 2027. For a broader overview of formats and how this works, see our e-invoicing overview.