{"id":13530,"date":"2026-11-11T00:41:46","date_gmt":"2026-11-10T23:41:46","guid":{"rendered":"https:\/\/www.spesenfuchs.de\/?p=13530"},"modified":"2026-11-11T08:51:31","modified_gmt":"2026-11-11T07:51:31","slug":"e-invoice-from-2027","status":"publish","type":"post","link":"https:\/\/www.spesenfuchs.de\/en\/e-invoice-from-2027\/","title":{"rendered":""},"content":{"rendered":"
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Since 1 January 2025, all companies in Germany must be able to receive e-invoices. For issuing them there has been a grace period so far. For many companies it ends on 31 December 2026. From 1 January 2027, companies with a total turnover of more than \u20ac800,000 in 2026 must send their invoices to other domestic companies as e-invoices. From 2028 this applies to everyone.<\/p>\n

Contents:<\/strong> What applies from 2027<\/a> \u00b7 Timeline<\/a> \u00b7 Exemptions<\/a> \u00b7 Travel expenses<\/a> \u00b7 BMF letter 2026<\/a> \u00b7 Checklist<\/a> \u00b7 Spesenfuchs<\/a><\/p>\n

What applies from 1 January 2027<\/h2>\n

An e-invoice is an invoice in a structured electronic format that software can read automatically. It must comply with the European standard EN 16931. In Germany these are mainly XRechnung (pure XML) and ZUGFeRD from version 2.0.1 (PDF with embedded XML, not in the MINIMUM and BASIC-WL profiles). A normal PDF, a scan or a photo is not an e-invoice but an \u201cother invoice\u201d.<\/p>\n

The obligation applies to supplies between companies that are both established in Germany. Invoices to private individuals are not affected.<\/p>\n

The timeline until 2028<\/h2>\n\n\n\n\n\n\n\n\n
From<\/th>\nWhat applies<\/th>\n<\/tr>\n<\/thead>\n
1 January 2025<\/td>\nAll companies must be able to receive e-invoices.<\/td>\n<\/tr>\n
1 January 2027<\/td>\nIssuing is mandatory with a total turnover in 2026 of more than \u20ac800,000.<\/td>\n<\/tr>\n
1 January 2028<\/td>\nIssuing is mandatory for all companies.<\/td>\n<\/tr>\n
30 June 2030<\/td>\nEnd of the simplification for final invoices after down-payment invoices.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Until the end of 2027, companies with a turnover of no more than \u20ac800,000 may still write paper or PDF invoices. The threshold refers to the total turnover of 2026. If you were just above it in 2026, you are in from January 2027.<\/p>\n

What does not have to be an e-invoice<\/h2>\n

Some receipts are permanently exempt and may still come on paper or as a PDF:<\/p>\n