E-Rechnung / E-invoice

E-Rechnung in Germany: who must receive it, who must send it, and from when

An E-Rechnung (also written e rechnung) is an invoice in a structured data format such as XRechnung or ZUGFeRD. A plain PDF is not one. Every business established in Germany must be able to receive an E-Rechnung since 1 January 2025, and an email inbox is enough. Sending becomes mandatory between German businesses for supplies from 1 January 2027 if your turnover in the previous year was above €800,000, and from 1 January 2028 for everyone else. A Kleinunternehmer does not have to send one, but must still be able to receive one.

Last reviewed: 2026-11-02

The timetable: who must do what

The duty applies when you and your business customer are both established in Germany (§ 14 Abs. 2 UStG). What counts for sending is the date of the supply and the date you issue the invoice.

Receiving, since 1 January 2025: no transition period and no exception for domestic businesses. An email inbox is enough, according to the Federal Ministry of Finance (BMF).
Supplies made up to 31 December 2026: you may still issue a „sonstige Rechnung“ (other invoice: paper or PDF), if you issue it by 31 December 2026. Paper needs no agreement. A PDF needs your customer's agreement.
Supplies made in 2027: paper or PDF is allowed until 31 December 2027, but only if your Gesamtumsatz (total turnover) in 2026 was not more than €800,000. Above that, you must send an E-Rechnung.
Supplies made from 1 January 2028: E-Rechnung for every invoice between German businesses, unless one of the exceptions below applies.
Existing EDI connections that do not meet the new format: allowed for supplies made in 2027, until 31 December 2027, with your customer's agreement.

The year-end problem: work done in 2026, invoiced in 2027

The transition rule in § 27 Abs. 38 UStG has two dates in each number. Number 1 covers supplies of 2025 and 2026, but only until 31 December 2026. Number 2 covers supplies of 2027 only.

Read literally, a 2026 supply that you invoice in January 2027 is covered by neither number. It needs an E-Rechnung, even if your turnover is far below €800,000.

Worked case: you are a freelancer with €60,000 turnover and you are not a Kleinunternehmer. You finish a €3,000 project for a German GmbH on 18 December 2026. If you send the PDF on 22 December 2026, with your customer's agreement, that is fine. If you send the same PDF on 8 January 2027, it is not. For work you do in February 2027, the PDF is allowed again, because your 2026 turnover was below the limit.

The BMF FAQ describes the transition periods only by the year in which you issue the invoice, so this point is not settled in practice. The safe step is simple: invoice all December 2026 work by 31 December 2026, or be ready to send that invoice as an E-Rechnung.

Who does not have to send one

Online sources disagree about small businesses. The official text is clear: the exemption covers sending only.

Kleinunternehmer (small business VAT exemption, § 19 UStG): § 34a UStDV says your invoice can „immer als sonstige Rechnung“ be sent, which means always as an other invoice. This has no end date. You can still choose to send an E-Rechnung.
If you leave the Kleinunternehmer scheme, the normal rules apply to you from that moment. The limits are €25,000 in the previous year and €100,000 in the current year.
Invoices of €250 or less in total (Kleinbetragsrechnung, § 33 UStDV) and travel tickets that count as invoices (§ 34 UStDV).
Invoices to private consumers, and to legal persons that are not businesses.
Invoices to customers outside Germany. The duty needs both sides to be established in Germany.
Many VAT-exempt supplies under § 4 Nr. 8 to 29 UStG, for example most residential letting.
A foreign company that is VAT-registered in Germany but has no fixed establishment here. The BMF says it can state this on its invoice to explain why it sends no E-Rechnung.

Which format: XRechnung, ZUGFeRD, PDF and Peppol

XRechnung

A pure XML file with no picture. You need a viewer to read it. Public authorities usually ask for it, with a Leitweg-ID (routing number). Between businesses you do not need a Leitweg-ID.

ZUGFeRD

A PDF with an XML file inside, so people and software can both read it. Versions from 2.0.1 count, except the profiles MINIMUM and BASIC-WL. If the picture and the XML differ, the XML is what counts.

Plain PDF

Not an E-Rechnung, even when sent by email. The law calls it a „sonstige Rechnung“. A PDF that you scanned or exported from Word or Excel stays in this group.

Peppol

A delivery network, not a duty. German law does not prescribe a delivery path. The BMF lists email, an interface, a shared storage place, a USB stick and portal download as possible paths.

What to do now, with dates

This week: name one email inbox for E-Rechnungen and tell your suppliers. Do not let an XML attachment sit unread: it is the invoice.
By 31 December 2026: invoice all 2026 work, or switch those invoices to a structured format.
In January 2027: work out your 2026 Gesamtumsatz (§ 19 Abs. 2 UStG: taxable turnover on a cash-received basis, without sales of fixed assets). Above €800,000, your 2027 supplies to German businesses need an E-Rechnung from the first invoice.
Before 1 January 2028: every remaining business moves to E-Rechnung for domestic business invoices.
All the time: keep each incoming and outgoing invoice for eight years. For an E-Rechnung, at least the structured part must stay intact in its original form. The period starts at the end of the calendar year of the invoice (§ 14b UStG).
If you buy from others: from the dates above, ask suppliers who must send an E-Rechnung for one. A PDF in that case is not a proper invoice, so your input VAT (Vorsteuer) is at risk.

„Bitte senden Sie uns eine E-Rechnung“: when a customer or supplier raises it

You may get a short email in German, such as „Bitte senden Sie uns die Rechnung als E-Rechnung im Format XRechnung oder ZUGFeRD“. It means: please send us the invoice as an E-Rechnung in XRechnung or ZUGFeRD format.

If you do nothing and you really were obliged to send one, the BMF says this is not an administrative offence under the current wording of § 26a UStG. But your customer has a civil-law claim to receive an E-Rechnung. The document is also not a proper invoice, so in principle it gives no right to deduct input VAT. The BMF names limited ways in which the deduction can still be possible, for example when the customer could assume that you were using a transition rule, or when you correct the invoice later with an E-Rechnung. In practice, a customer may hold back payment until the invoice is correct.

A German tax adviser (Steuerberater) is the right person when your case is not standard: a final invoice after part payments (Endrechnung), invoices based on gross prices, construction invoices with a detailed bill of quantities, or an old EDI link. The BMF FAQ has transitional simplifications for these, some until 31 December 2027 and some until 30 June 2030.

What our software does, and what it does not do

E-invoicing is part of the bookkeeping and EÜR subscriptions. There is no fee per invoice.

Incoming: forward invoices to your receipt email address. The software reads XRechnung, ZUGFeRD and Peppol BIS files, checks them with the official KoSIT validator, shows a readable view and archives the original file.
A warning, not a block: if a German supplier should have sent an E-Rechnung and only a PDF arrived, you see a hint that input VAT is at risk and a prepared request to the supplier.
Outgoing: a German business customer gets ZUGFeRD by default, a customer with a Leitweg-ID gets XRechnung, others get a PDF. You can choose another format for each invoice.
The screens are available in English. The invoice itself has German labels, and that is the statutory output language of the software.
Not offered: sending or receiving through Peppol, which would need a connected access point. Also not possible: an E-Rechnung in a foreign currency. Those invoices go out as PDF.
Cost: for example €120 per company per month for a small company on the bookkeeping-only tariff, or €99 per workspace per month for the EÜR subscription. Both start with a 7-day trial and a card is required. The software gives no individual tax or legal advice.

If you only write a few invoices, you may not need us. According to Accountable's site, as of 2 November 2026, its Free Invoicing plan costs €0 and includes unlimited e-invoices. According to Norman's site, as of the same date, its free plans list unlimited e-invoices. To only read an E-Rechnung you receive, the tax administration has a free viewer at e-rechnung.elster.de.

Frequently asked questions

do i need e invoice germany as a freelancer?

To receive: yes, if you are established in Germany, and your normal email inbox is enough. To send: not yet, if your invoices are issued by 31 December 2026, and for 2027 supplies only if your 2026 turnover was above €800,000. From 2028 yes, for invoices to German businesses, unless you are a Kleinunternehmer or the invoice is €250 or less.

I am a Kleinunternehmer. Do I have to send e rechnung?

No. § 34a UStDV lets you always send paper or PDF, and there is no end date. But you must be able to receive an E-Rechnung, and you must keep the structured file for eight years.

My UG only makes €50,000. Can I still email PDFs in 2027?

Yes for work you do in 2027, if your customer agrees to PDF and your 2026 turnover was not more than €800,000. Be careful with work from 2026 that you invoice in 2027: read literally, that needs an E-Rechnung.

My client is in Austria or the US. Do I need XRechnung for them?

No. The duty needs both you and your customer to be established in Germany. Check instead what your client's country requires, and read our guide to reverse charge invoices for the VAT wording.

I got an XML file instead of an invoice. How do I open it?

That XML file is the invoice. Open it with a viewer, for example the free one from the tax administration at e-rechnung.elster.de. Keep the original file and not only a printout.

Do I need Peppol or a special service to receive e-invoices?

No. The BMF says an email inbox is enough. How the invoice travels is a matter for you and the other business to agree.

Can a German e-invoice be in English?

The rules on E-Rechnung set a data structure and do not name a language. The tax office can ask for a translation of foreign-language documents (§ 87 Abs. 2 AO). Our software prints German labels on its invoices.

Primary sources and scope

Authoritative references for the key claims on this page. Check the current text before making a filing or accounting decision.