E-invoicing in Germany, connected to the systems you already use.
Since 1 January 2025 every business in Germany must be able to receive e-invoices, and issuing them becomes mandatory in 2027 and 2028. We build e-invoicing into ERP, shop and accounting systems, and we run our own e-invoicing product, NextGate Digital Invoice.
Rules last checked:
What the law requires
The Growth Opportunities Act (Wachstumschancengesetz) makes structured e-invoices the standard for invoices between businesses in Germany. An e-invoice is a structured data file in line with the European standard EN 16931. A PDF sent by email is no longer an e-invoice.
- Since 1 January 2025: every business must be able to receive and process e-invoices.
- From 1 January 2027: businesses with a prior-year turnover above €800,000 must issue e-invoices.
- From 1 January 2028: all businesses must issue e-invoices for domestic B2B sales.
- Not affected: invoices to consumers, small-amount invoices up to €250 and travel tickets.
XRechnung or ZUGFeRD?
Both formats meet EN 16931. XRechnung is a pure XML file and is required for invoices to public authorities. ZUGFeRD is a PDF with the XML embedded, so people can read it and software can process it; from version 2.0.1 its EN 16931, EXTENDED and XRECHNUNG profiles count as e-invoices. You must be able to receive both. Other formats, such as EDI, need an agreement with your business partner.
Archiving
The XML file is the legally relevant invoice. It must be stored unchanged, machine-readable and retrievable, as the GoBD require. Since 2025 the retention period for invoices is eight years.
What we build
Most companies do not need a new accounting system. They need their existing software to send and receive e-invoices. We connect e-invoicing to the systems you already use:
- Creating XRechnung and ZUGFeRD invoices from your ERP, shop or industry software
- Receiving and validating incoming e-invoices and passing them to your bookkeeping
- Validation against EN 16931 with the rules of the official KoSIT validator
- Archiving that supports GoBD-compliant record-keeping
- Exports for your tax adviser
Frequently asked questions
Do I have to send e-invoices now?
Not in every case yet. Since 2025 you must be able to receive them. Until the end of 2026 you can still send paper or PDF invoices; from 2027 businesses with a prior-year turnover above €800,000 must issue e-invoices, and from 2028 all businesses must.
Is a PDF invoice an e-invoice?
No. A PDF counts as an “other invoice”. An e-invoice is a structured file in line with EN 16931, such as XRechnung or ZUGFeRD (from version 2.0.1, excluding the MINIMUM and BASIC WL profiles).
What do I need to receive e-invoices?
An inbox for the invoices and software that displays the XML so people can check and book it. Ideally the data flows straight into your accounting system instead of being typed in again.
Do small businesses (Kleinunternehmer) have to issue e-invoices?
No. Small businesses under § 19 of the German VAT Act must be able to receive e-invoices, but are exempt from issuing them.
Can you connect e-invoicing to our existing software?
Yes, that is most of our work in this area. We connect ERP, shop and industry software through APIs or file interfaces, and keep the connection up to date when formats change.
This page summarises the rules as of the date above. It is not legal advice.
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