Germany's e-invoicing mandate 2027: who must switch and when \| Nuxbe [ Skip to content ](#main-content) [ Nuxbe ](https://nuxbe.com/en) [ Home ](https://nuxbe.com/en) [ Flexible ](https://nuxbe.com/en/features/flexible) [ Open Source ](https://nuxbe.com/en/features/open-source) [ Industries ](https://nuxbe.com/en/industries) [ Modules ](https://nuxbe.com/en/modules) [ Premium ](https://nuxbe.com/en/premium) [ FAQ ](https://nuxbe.com/en/faq) [ Partners ](https://nuxbe.com/en/partners) [ Contact ](https://nuxbe.com/en/contact) EN DE [ Home ](https://nuxbe.com/en) [ Flexible ](https://nuxbe.com/en/features/flexible) [ Open Source ](https://nuxbe.com/en/features/open-source) [ Industries ](https://nuxbe.com/en/industries) [ Modules ](https://nuxbe.com/en/modules) [ Premium ](https://nuxbe.com/en/premium) [ FAQ ](https://nuxbe.com/en/faq) [ Partners ](https://nuxbe.com/en/partners) [ Contact ](https://nuxbe.com/en/contact) E-invoicing from 2027: who must switch and when ================================================= Since 2025 every business in Germany has to be able to receive e-invoices. From 1 January 2027 you also have to issue them if your company turned over more than €800,000 in the previous year. From 2028 this applies to everyone. [ Free e-invoicing check ](https://nuxbe.com/en/contact?utm_source=nuxbe.com&utm_medium=website&utm_campaign=e-rechnung-2027) [ See the deadlines ](#fristen) 60 days left until 1 January 2027 In short -------- Since 1 January 2025 every business in Germany must be able to accept e-invoices from other businesses. An email inbox is enough for that. Issuing comes with a transition period. Until the end of 2026 you may still send paper or, with your customer's consent, a PDF. For supplies made in 2027 this only holds if your total turnover in 2026 was no more than €800,000. From 1 January 2028 every invoice to a business in Germany has to be an e-invoice. An e-invoice is a structured data set following the European standard EN 16931, such as XRechnung or ZUGFeRD from version 2.0.1. A PDF sent by email is not an e-invoice. The three key dates ------------------- 1. Already in force 1 January 2025 ### Receiving is mandatory Every business must be able to accept e-invoices, small businesses included. An email inbox is sufficient. 2. Next deadline 1 January 2027 ### Issuing above €800,000 turnover If your total turnover in 2026 exceeded €800,000, invoices to businesses in Germany have to be e-invoices. Paper and PDF are over. 3. After that 1 January 2028 ### Issuing for everyone The transition period ends for all businesses. Older EDI procedures that do not meet the standard also expire at the end of 2027. Transition rules at a glance ---------------------------- What counts is when you made the supply and how high your total turnover was in the previous year. Supply made Prior year turnover up to €800,000 Prior year turnover above €800,000 2025 and 2026 Paper always, PDF with the customer's consent 2027 Paper always, PDF with the customer's consent E-invoice is mandatory from 2028 E-invoice is mandatory You may send an e-invoice at any time already, without the recipient's consent. Where paper or PDF remain allowed --------------------------------- €250 ### Small amount invoices Invoices whose total including VAT does not exceed €250 may still be sent on paper or as PDF after 2027 (§ 33 UStDV). A PDF still needs the recipient's consent, which may also be given tacitly. Private customers The mandate only applies between businesses. Invoices to consumers stay as they are. Customers abroad If your customer is not established in Germany, the German mandate does not apply. Small businesses Businesses using the small business scheme do not have to issue e-invoices, but must be able to receive them. Tax exempt supplies Supplies exempt under § 4 no. 8 to 29 UStG, such as renting out a flat, are not covered. Travel tickets Tickets for passenger transport may still be issued on paper or as PDF. What Nuxbe does automatically ----------------------------- With the ZUGFeRD package the e-invoice is created the moment you write the invoice. There is no extra step. ### Every outgoing invoice as ZUGFeRD PDF/A-3 As soon as the invoice PDF is attached to the order, Nuxbe embeds the structured data in the XRechnung 3 profile and converts the file to PDF/A-3. Your customer opens an ordinary PDF, their accounting reads the data directly. ### Incoming invoices without retyping When an e-invoice arrives as PDF or plain XML, Nuxbe reads supplier, VAT ID, IBAN, line items and tax rates and creates the purchase invoice from them. ### Ready for archiving PDF/A-3 is a format for long term retention. The XML data lives in the same file, nothing has to be filed separately. What the package does not do: it does not send via the Peppol network and does not read scanned paper invoices. Invoices are sent by email as usual. [ All about the ZUGFeRD package ](https://nuxbe.com/en/premium/zugferd) Free e-invoicing check, 20 minutes ---------------------------------- Together we look at how you write and receive invoices today and show you what is technically still missing before your deadline. Free and without obligation. [ Request the check ](https://nuxbe.com/en/contact?utm_source=nuxbe.com&utm_medium=website&utm_campaign=e-rechnung-2027) Send us a short note through the contact form and we will get back to you with a suggested time. Frequently asked questions -------------------------- Does my company have to issue e-invoices from 2027? Yes, if your total turnover in 2026 exceeded €800,000 and you invoice other businesses in Germany. If it was lower, you may still send paper or, with the customer's consent, PDF invoices for supplies made in 2027. From 1 January 2028 the mandate applies to everyone. Which turnover counts for the €800,000 threshold? What counts is the previous year's total turnover under the VAT Act, not the profit. For 2027 that is the total turnover of 2026. How it is calculated in your case is best clarified with your tax advisor. Is a PDF sent by email an e-invoice? No. A PDF is an other invoice. An e-invoice contains structured data a program can read without retyping. A ZUGFeRD PDF is both: readable for people and carrying embedded data for accounting. If the two differ, the data prevails. Which formats are allowed? Formats following the European standard EN 16931. Common in Germany are XRechnung and ZUGFeRD from version 2.0.1. The ZUGFeRD profiles MINIMUM and BASIC-WL are not sufficient. Do I already have to be able to receive e-invoices? Yes, since 1 January 2025, small businesses included. An email inbox is enough. To avoid retyping the data, your software should be able to read it. Does the mandate also cover invoices to private customers? No. It only covers invoices between businesses established in Germany. Invoices to consumers stay as they are. What about small invoices up to €250? Invoices whose total does not exceed €250 may permanently be sent on paper or as PDF. An e-invoice is always allowed here too. What do I need for e-invoicing with Nuxbe? The ZUGFeRD package. It is one of the premium packages included in the Nuxbe license. The server needs Ghostscript for the PDF/A-3 format. Tax rates, bank details and your company address should be maintained in Nuxbe. Note ---- This page summarises the legal situation under § 14 UStG, § 27 (38) UStG and § 33 UStDV as well as the German Federal Ministry of Finance letters of 15 October 2024 and 15 October 2025, as of November 2026. It does not replace tax advice. Whether and from when the mandate applies to your company is for your tax advisor to confirm. ### Team Nifty News Once a month, the essentials on Nuxbe and Team Nifty: new features, releases and news from Kempten. Unsubscribe any time with one click. Your email address Name (optional) I would like to receive the Team Nifty GmbH newsletter by email. I can withdraw my consent at any time via the unsubscribe link in every issue. Details on delivery and analytics are in the [privacy policy](https://nuxbe.com/en/privacy#newsletter). 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