From 1 January 2027, issuing a PDF is no longer enough.
German businesses with more than 800,000 euros prior-year turnover must issue structured e-invoices for domestic B2B. Everyone else follows on 1 January 2028.
Last updated 5 October 2026What happens when.
Every German business must be able to receive structured e-invoices for domestic B2B.
Businesses with prior-year turnover above 800,000 euros must issue structured e-invoices for domestic B2B.
All remaining businesses must issue them.
Intra-EU B2B adds mandatory e-invoicing and digital reporting.
Every German business must be able to receive structured e-invoices for domestic B2B.
Businesses with prior-year turnover above 800,000 euros must issue structured e-invoices for domestic B2B.
All remaining businesses must issue them.
Intra-EU B2B adds mandatory e-invoicing and digital reporting.
Three questions.
Is the invoice domestic B2B?
The German mandate covers invoices between businesses established in Germany.
Was your prior-year turnover above 800,000 euros?
If yes, the obligation to issue starts 1 January 2027. If no, it starts 1 January 2028.
Can you already receive?
Receiving has been mandatory since 1 January 2025, whatever your turnover. If your process still depends on a PDF arriving by email, that obligation is already live.
Structured, not a PDF.
An e-invoice under the mandate is a structured electronic format that follows EN 16931. A PDF is an image of an invoice, not a machine-readable one.
XRechnung
The German public-sector standard, pure XML.
XRechnung 4.0 is in pre-release as of September 2026, with the final version expected in spring 2027.
ZUGFeRD 2.0.1 and above
A hybrid format with XML embedded in a PDF. The MINIMUM and BASIC-WL profiles do not satisfy the requirement.
ZUGFeRD 2.5 was published in June 2026.
Peppol BIS
Used across Europe and compatible with EN 16931, exchanged through Peppol access points.
Receives every format, keeps the original.
E-invoicing in Germany: your 2027 readiness checklist.
Questions
How long do e-invoices have to be retained?
Retention rules changed in 2025 and sources differ on the exact period. Confirm the current figure with your tax adviser. What is not in dispute is the format: the original electronic file has to be kept, not a printout or a rendering.
Does the mandate apply to invoices to private customers?
No. The German mandate covers domestic B2B.
Are small businesses exempt?
Receiving has applied to everyone since 1 January 2025. Issuing starts in 2027 above 800,000 euros prior-year turnover and in 2028 for everyone else.
What happens to the XML once the invoice is posted?
It is retained in its original structured format and stays attached to the posting, alongside the coding decision, the reason and the approver.
Is a PDF with an embedded XML enough?
ZUGFeRD 2.0.1 and above qualifies, except for the MINIMUM and BASIC-WL profiles. A PDF with no embedded structured data does not.
Do we need a Peppol access point?
Only if you exchange via Peppol. XRechnung and ZUGFeRD can be exchanged by other routes.
What changes in 2030?
ViDA adds mandatory e-invoicing and digital reporting for intra-EU B2B from 1 July 2030.
Does this mean we need new software?
You need to be able to receive and issue structured formats, store the originals and keep coding and controls working on top of them. Quid handles the receiving, coding, controls and posting side.
Ready for the format, and for everything after it.
A 30 minute call on how structured invoices would run through your coding, controls and ledger.
Book a demo