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Germany E-invoicing

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About

General

About

General

Regulated under the EU Directive 2014/55/EU, requiring e-invoicing in public procurement. National framework E-Rechnung governs specific e-invoicing mandates for federal and state-level transactions.

Implementation of mandatory e-invoicing in Germany

Germany’s transition to mandatory e-invoicing follows an EU-wide push for digital tax systems:

Since November 2020, B2G e-invoicing is required for all suppliers to federal public authorities. Invoices must be sent in XRechnung or ZUGFeRD format via official portals.
From January 2025, e-invoicing becomes mandatory for B2B domestic transactions, starting with structured electronic invoices. Paper and unstructured PDFs will no longer be accepted.

Who needs e-invoices in Germany?

E-invoicing in Germany is required for:

Federal Government Suppliers: Required for transactions with federal public entities.
State-Level Suppliers: Mandatory for suppliers to state-level public entities in participating states.
B2B Transactions: Encouraged for cross-border transactions within the EU for VAT compliance.
Non-Resident Businesses: Required for transactions with German public entities if VAT-registered in Germany.

Ready to simplify e-invoicing and scale with confidence? Request a fee quote and discover a personalized solution that adapts to your workflow, supports PEPPOL and national systems, and grows with your business.

E-Invoicing vs. E-Billing

Aspect	E-Invoicing	E-Billing
Purpose	Compliance with EU and German regulations	Informal and internal transactions
Format	XRechnung, PEPPOL BIS Billing 3.0	Flexible, non-regulated formats
Usage	Public procurement, encouraged for B2B	Customer-focused billing and payments

Key features of Germany’s e-invoicing system

Germany’s e-invoicing system involves:

Submission Platforms: Federal suppliers must use ZRE or OZGRE, while state-level transactions use certified platforms.
Validation: Ensures compliance with XRechnung or PEPPOL BIS standards.
Archiving: E-invoices must be stored electronically for 10 years under German tax laws.

E-invoicing dataset

E-invoices in Germany include the following critical data:

Buyer/Seller IDs: VAT identification numbers.
Invoice Details: Number, date, and payment terms.
Goods and Services: Descriptions, quantities, unit prices, and subtotals.
Taxes: Applicable VAT rates and amounts.
Transaction Info: Total payable amount, currency, and payment method.
Delivery Info: Date and place of delivery.

E-invoicing across transaction types

B2B Transactions:

Not mandatory but recommended for efficiency and EU crossborder alignment.
Reduces processing time and ensures VAT compliance.

B2C Transactions:

Optional, used for streamlining processes and improving customer satisfaction.

B2G Transactions:

Mandatory for all federal and most state-level public entities. Requires compliance with XRechnung or PEPPOL BIS standards.

Penalties for non-compliance

Invoice Rejections: Non-compliant invoices may result in delayed payments.
Fines: Penalties for failing to meet public procurement requirements.
Operational Delays: Repeated non-compliance may damage reputation and attract increased scrutiny.

Stay ahead of the e-invoicing regulations with our easy-to-use platform. Book a free demo today and see how we can help you streamline your invoicing process while ensuring full compliance with Germany's e-invoicing laws.

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