Buchhaltung & LogistikJune 16, 2026·6 min read

E-invoicing 2027/2028: The countdown for Germany's SMEs

The transition periods for mandatory e-invoicing are running out. Which deadlines apply under § 14 UStG and what you should get done this year.

The transition phase ends faster than you think

Since January 1, 2025, the e-invoice has been the legal standard for domestic German B2B transactions — every company has had to be able to receive them since then. For sending, § 14 of the German VAT Act (UStG), in conjunction with the transitional rules of § 27 UStG, still grants a reprieve: until the end of 2026, paper and simple PDF invoices may still be issued with the recipient's consent. After that, it gets serious.

The deadlines at a glance

Since January 1, 2025: obligation to receive e-invoices for all domestic German companies — formally, an email inbox is sufficient
Until December 31, 2026: transition period — other invoices (paper, simple PDF) are still permitted with the recipient's consent
From January 1, 2027: sending obligation for companies with more than €800,000 in prior-year turnover
From January 1, 2028: sending obligation for all remaining companies; EDI procedures must then also be EN 16931 compatible

You can find a detailed breakdown of the deadlines with practical examples in our guide Germany's e-invoicing mandate: all deadlines through 2028.

Who falls under the €800,000 threshold — and who does not

Decisive for the 2027 deadline is total turnover in the prior year, i.e., 2026. Anyone with more than €800,000 in turnover in 2026 must send structured e-invoices from January 1, 2027. Small businesses under § 19 UStG (Germany's small business VAT scheme) remain exempt from the sending obligation but must be able to receive and process e-invoices — details in the article E-invoicing for small businesses.

What you should specifically get done this year

Check your receiving process: can incoming XRechnung and ZUGFeRD files be read, archived, and posted?
Choose your outbound format: ZUGFeRD for B2B customers, XRechnung for public authorities — both satisfy EN 16931
Test your accounting software: many systems already generate valid e-invoices; often the feature just needs to be activated
Plan a transitional solution: for existing PDF workflows, converters such as taxlayer.de turn invoices into standards-compliant e-invoices without a system change
Clarify archiving: e-invoices must be retained GoBD-compliantly in the structured original format; a printout is not sufficient

Why waiting gets expensive

Anyone who only switches at the deadline risks rejections by customers, payment delays, and, in the worst case, the loss of the recipient's input VAT deduction — because from the deadlines onward, an invoice without a structured data set no longer counts as a proper invoice within the meaning of § 14 UStG. Making the switch in quiet months is considerably cheaper than doing it under time pressure in the fourth quarter.

Matching tool

Make every invoice e-invoicing compliant.

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Frequently asked questions

Does the e-invoicing mandate also apply to invoices to private customers?

No. The obligation under § 14 UStG only covers transactions between domestic German companies (B2B). For invoices to consumers (B2C), you may continue to use paper or PDF invoices. Small-amount invoices up to €250 and travel tickets are also exempt.

What happens if I still send simple PDF invoices in 2027?

If your prior-year turnover exceeds €800,000, a simple PDF no longer counts as a proper invoice from 2027 onward. Your customer can reject the invoice, their input VAT deduction is at risk, and you must supply a corrected e-invoice — with corresponding payment delays.

Is it enough if my software generates ZUGFeRD in the BASIC profile?

For the statutory e-invoice, the structured data set must comply with the EN 16931 standard. ZUGFeRD from version 2.x in the EN 16931 (COMFORT) profile meets this requirement; the BASIC profile only covers simple invoices and reaches its limits with more complex cases. Check which profile your software generates.

Do I have to participate in a government platform for e-invoicing?

No. Unlike in Italy or France, there is currently no central reporting system in Germany — e-invoices are exchanged directly between business partners, typically by email. An electronic reporting system for transaction data is planned at EU level under the ViDA initiative, but is not yet in force.

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