E-Invoice Deadlines: Timeline 2025, 2026, 2027, 2028
The e-invoice mandate is arriving in stages. The key distinction is between the obligation to receive (which already applies to everyone today) and the obligation to send (which is being phased in by turnover).
The statutory timeline in Germany
| Date | What applies |
|---|---|
| 01.01.2025 | All domestic businesses must be able to receive e-invoices — without exception, including small businesses. |
| until 31.12.2026 | Transition: paper and (with consent) PDF still permitted. |
| until 31.12.2027 | Extended transition for senders with ≤ €800,000 prior-year turnover; EDI procedures still permitted. |
| from 01.01.2027 | Sending obligation for businesses with more than €800,000 prior-year turnover (2026). |
| from 01.01.2028 | Sending obligation for all remaining businesses — the end of all transition periods. |
The legal basis is § 14 UStG in conjunction with the transitional rule in § 27 (38) UStG, supplemented by the BMF letters of 15.10.2024 and 15.10.2025.
What does this mean in practice?
- Today: Make sure you can open and check incoming e-invoices. An email inbox is enough for receiving.
- By 2027/2028: Switch your invoice sending over to XRechnung or ZUGFeRD. Depending on your turnover, you have until the end of 2026 or the end of 2027 to do so.
Exceptions to the sending obligation
Not affected are, among others, invoices to private customers (B2C), small-amount invoices up to €250 and tax-exempt transactions under § 4 nos. 8–29 UStG. Details under E-invoice mandate 2025.
EU outlook: ViDA
At the European level, the ViDA (VAT in the Digital Age) package applies, in force since April 2025. The key dates:
- Since 14.04.2025: Member states may introduce a domestic e-invoice mandate without special EU authorisation.
- From 01.07.2030: mandatory structured e-invoice and digital reporting for cross-border B2B transactions within the EU.
- From 01.01.2035: alignment of existing national systems with the EU model.
Prepare now
Don’t wait until the last deadline. You can already create an e-invoice for free today and test the entire workflow in your browser.
Frequently asked questions
When do I have to send e-invoices?
From 1 January 2027 if your prior-year turnover exceeded €800,000. All other businesses must issue e-invoices from 1 January 2028.
Until when may I still send PDF invoices?
With the recipient's consent until the end of 2026 — and until the end of 2027 if your prior-year turnover was no more than €800,000. After that, the structured e-invoice is mandatory.
What is ViDA?
"VAT in the Digital Age" is an EU package. From 1 July 2030, the structured e-invoice together with digital reporting becomes mandatory for cross-border B2B transactions within the EU.