The German e-invoicing mandate (Wachstumschancengesetz)
The Wachstumschancengesetz (Growth Opportunities Act, effective April 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 SMEs with turnover under 800k EUR may still send paper; larger businesses must send structured invoices. 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.