E-Invoicing Obligation in Germany 2025: A Guide for Freelancers
Since 1 January 2025, e-invoicing is mandatory for business-to-business (B2B) transactions in Germany. The rollout is staged — but one obligation already applies to you today.
What is an “e-invoice”?
An e-invoice is not a PDF. It is a structured XML file following the European standard EN 16931 — machine-readable and processable automatically. In Germany the main formats are XRechnung and ZUGFeRD.
The key milestones
- Since 01/01/2025: Every business must be able to receive and read e-invoices. This includes small businesses.
- From 2027: Obligation to send for companies with more than €800,000 prior-year turnover.
- From 2028: Sending obligation for all remaining businesses.
What does it mean for small businesses and freelancers?
Even as a small business you must be able to accept and open e-invoices. Sending will follow in the coming years. You don’t need expensive software — you can open, check and create an e-invoice right in your browser.
Get started now
- Display an incoming XML or ZUGFeRD invoice in plain language and check its validity.
- Create your own invoice as XRechnung (UBL/CII) in under a minute.
To pick the right format, see XRechnung vs. ZUGFeRD.