Germany's e-invoicing mandate: all deadlines (2025–2028), exemptions, and how to get ready

Germany’s e-invoicing mandate is not on the horizon — it has already started. Since 1 January 2025, every domestic company doing B2B business must be able to receive e-invoices. Mandatory issuing follows in two steps: 2027 for larger companies, 2028 for everyone. This guide summarises the deadlines, explains the exemptions and shows what to prepare — especially if you run a small business in or with Germany.

Note: this article is general guidance, not legal or tax advice. For your specific situation, talk to your tax advisor.

The deadlines at a glance

From	Who	What applies
1 January 2025	All domestic B2B companies	Must be able to receive and process e-invoices — already in force
1 January 2027	Companies with annual revenue above €800,000	Must issue e-invoices for B2B sales
1 January 2028	All remaining companies	Issuing becomes mandatory for everyone

The point that gets lost most often: the obligation to receive is already live. If you cannot accept and properly archive structured invoices in 2026, you are already behind — regardless of when your own issuing duty starts.

The small-business exemption (§ 19 UStG)

German Kleinunternehmer (small businesses under the § 19 VAT scheme) are permanently exempt from mandatory issuing. But the duty to receive e-invoices applies to them too: when your supplier switches to XRechnung or ZUGFeRD, you must be able to read, check and store those files.

What counts as an e-invoice?

A PDF sent by email is not an e-invoice. Only structured formats based on the European standard EN 16931 qualify — in Germany that means primarily:

• XRechnung — pure XML, the German standard.
• ZUGFeRD (version 2.x, EN 16931 profile) — a hybrid PDF with embedded XML: readable for humans, processable for software.

We cover the formats in depth — including Factur-X, FatturaPA and the EU’s ViDA initiative — in E-invoicing explained: formats and deadlines.

Receiving means validating and archiving

Receiving alone is not enough. An incoming e-invoice must be

1. technically accepted (e.g. through a mailbox that doesn’t mangle structured attachments),
2. read and validated — the XML must be checked against the standard and reviewed,
3. archived immutably, GoBD-compliant, for the full retention period (8 years for invoices since Germany’s Fourth Bureaucracy Relief Act; previously 10).

A regular email inbox reliably does none of this. That is exactly the job of invoice-inbox software.

Checklist: how to get ready

• Take stock: how do invoices reach you today — post, PDF by email, portals?
• Set up a receiving channel: a dedicated email address for incoming invoices where XRechnung and ZUGFeRD are detected automatically.
• Validate: check incoming XML against EN 16931 instead of trusting it blindly.
• Archive: immutable, searchable storage with access control — not a folder on someone’s desktop.
• Define the process: who reviews, who approves, who pays? A simple approval workflow prevents arguments later.
• Connect your accountant: export reviewed documents (e.g. as a DATEV package) instead of a shoebox.

How Blina Space handles the invoice inbox

Blina Space builds the complete invoice inbox into your document management:

• Three ways in: upload, a dedicated email address for incoming invoices, or flagging an existing document.
• XRechnung and ZUGFeRD are parsed automatically — structured data is extracted and validated at no extra cost.
• Scans and photo invoices are read by the built-in AI; every value stays editable by hand.
• Approval workflow: New → In review → Approved/Rejected, with comments and clear responsibilities.
• GoBD-compliant storage with automatic foldering, antivirus scanning and backup.
• DATEV export for your accountant — reviewed documents as one package, ready for bookkeeping.

Everything runs in the EU, GDPR-compliant, and every company gets its own dedicated database. You can try Blina Space free for 15 days — no credit card.

Frequently asked questions

Do small businesses have to issue e-invoices from 2028? No — Kleinunternehmer under § 19 UStG remain exempt from issuing. Receiving, however, is mandatory for them too.

Is archiving the PDF enough? No. Once your suppliers switch to structured formats, the e-invoice itself is the original — it must be stored unchanged and machine-readable.

Does the mandate cover B2C? No, the rules apply to domestic B2B transactions. Invoices to consumers are unaffected.