Understanding VAT (Umsatzsteuer) · 2.10
E-Invoicing: What Applies When?
Short answer
An e-invoice is a file in a structured format that software can read automatically. A standard PDF is not an e-invoice. All companies are already required to receive them, and soon all will have to issue them.
Key points
| From | What applies |
|---|---|
| 2025 | Every company must be able to receive e-invoices from other German businesses |
| 2025 and 2026 | You may still issue paper or PDF invoices if your customer agrees |
| 2027 | Paper and PDF only permitted for smaller businesses |
| 2028 | Mandatory e-invoicing for all B2B transactions between companies in Germany |
- Formats include, for example, XRechnung or ZUGFeRD. Both comply with the European standard EN 16931.
- Invoices to private consumers, small-value invoices (Kleinbetragsrechnungen), and small businesses under the Kleinunternehmer regulation are exempt.
- The structured file itself must be archived, not merely a visual rendering of it.
Figures & thresholds (as of November 2026)
- 2027: Paper or PDF only allowed if prior-year revenue was at most €800,000
- Small-value invoices up to €250 and public transport tickets remain exempt
Legal basis
Continue
- Next video: Customer Advance Payments: When Is VAT Due?
- Related: What Must Be on an Invoice? Mandatory Details
With Pluto
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