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.
Who does the obligation apply to?
It affects domestic businesses in the B2B space — regardless of size. Both the issuer and the recipient must be based in Germany. Invoices to private individuals (B2C) are not covered.
Are there exceptions?
Exempt from the e-invoicing obligation are:
- Small-value invoices up to €250 (§ 33 UStDV)
- Travel tickets (§ 34 UStDV)
- certain tax-exempt transactions under § 4 No. 8–29 UStG
- invoices to private individuals (B2C)
Transition periods
Until the end of 2026, invoices may still be sent on paper or as a PDF with the recipient’s consent. From 2027 the sending obligation applies to companies above €800,000 prior-year turnover, and from 2028 to all. The full overview is in E-Invoice Deadlines.
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.
Frequently asked questions
When does the e-invoicing obligation apply?
Receiving has been mandatory for all domestic businesses since 1 January 2025. The obligation to send applies from 2027 for companies above €800,000 prior-year turnover and from 2028 for everyone else.
Does the obligation apply to small businesses too?
For receiving, yes: small businesses under § 19 UStG must also be able to accept e-invoices. For sending, small businesses are exempt.
Are there exceptions to the e-invoicing obligation?
Exempt are invoices to private individuals (B2C), small-value invoices up to €250, travel tickets, and certain tax-exempt transactions under § 4 No. 8–29 UStG.
How long must I keep e-invoices?
The structured original must be kept for eight years in an audit-proof way under the GoBD rules. See the archiving guide for details.