The German e-invoicing mandate (Wachstumschancengesetz)
The Wachstumschancengesetz (Growth Opportunities Act, in force since March 2024) phases in mandatory B2B e-invoicing. From Jan 1 2025 all businesses must be able to receive structured e-invoices. From Jan 1 2027 businesses with prior-year turnover above 800k EUR must issue them, while smaller businesses may still issue paper or PDF invoices until the end of 2027. From Jan 1 2028 all B2B invoices must be structured. B2G has been mandatory at federal level since 2020.
Jan 2025
B2B receive mandate
Jan 2028
Full B2B send mandate
XRechnung 3.0
Primary format
Technical requirements
Format: XRechnung 3.0 (CII or UBL)
Invoices must conform to XRechnung 3.0 (based on EN16931) in either CII or UBL 2.1 syntax. Both are accepted by German B2G portals and the Peppol DE network.
FAQ — XRechnung and Germany
When must German businesses send e-invoices?
All businesses must be able to receive structured e-invoices from Jan 1 2025. Sending becomes mandatory for larger businesses (turnover > 800k EUR) from Jan 1 2027, and for all B2B from Jan 1 2028.