E-invoicing in Germany — what you need to know

Navigate the EU mandate with confidence. Understand XRechnung, PEPPOL, and EN 16931 to ensure compliance for your business.

Compliance Roadmap

EU & DE mandates · 2020 → 2028 · green = done, blue = next

2020
EU Directive
EN 16931 standard published
2022
B2G mandate
Public sector · ZRE / OZG-RE
2025
Phase 1 B2B
Receive mandate · all businesses
2028
Full compliance
Send · all incl. small businesses

Watch

Short video walkthroughs · 5 to 10 minutes each.

5:30 · Video

Set up XRechnung in 5 minutes
7:12 · Video

Connect to Peppol step by step

Read

3 minutes to read, a lifetime to understand.

ZUGFeRD vs. XRechnung

4 min

Deadlines 2025 → 2028

5 min

What is the Leitweg-ID?

3 min

Reverse charge on the e-invoice

5 min

Peppol explained simply

6 min

Invoicing public authorities

4 min

ZRE vs. OZG-RE — which portal?

3 min

Migrating from PDF workflow

4 min

Which transactions need an e-invoice?

Not every transaction falls under the mandate. Check whether yours does.

Domestic B2B
Services — standard rate
In scope
Goods — standard rate
In scope
Services — reduced rate
In scope
Goods — reduced rate
In scope
Services — 0 % rate
In scope
Goods — 0 % rate
In scope
Reverse charge (domestic)
In scope
Cross-border
Intra-EU goods
if recipient is a DE entity
In scope
Intra-EU services
Out of scope
Export of goods
if recipient is a DE entity
In scope
Non-EU services
Out of scope
Goods shipped from outside DE to a DE customer
Out of scope
Goods shipped from DE to outside DE, customer has no German VAT ID
In scope
Export under EXW incoterm
if recipient is a DE entity
In scope
Special cases
Triangulation — 0 %
Out of scope
Liquidated damages
Out of scope

Frequently asked

From real customer conversations, not the legal text.

As a freelancer, do I have to send XRechnung right now?

No. All businesses must be able to receive from 2025. Sending is mandatory from 2027 for companies with prior-year revenue above €250k, otherwise from 2028. Until then, PDF + recipient consent is fine.

Is a PDF with embedded XML already ZUGFeRD?

Only if the XML matches the ZUGFeRD EN16931 profile or XRechnung. EasyXInvoice generates this automatically — you never have to build it by hand.

What happens if a required field is missing from the XRechnung?

The Live Validator catches it before you send. Receiving systems would otherwise formally reject the file — no incoming, no payment.

Do I have to connect my tax advisor?

Sensible, but not required. EasyXInvoice exports DATEV-compatible files so your tax office can import receipts directly.