E-invoicing in Germany: 2025, 2027 and 2028

The deadlines

1. Since 1 January 2025

   Every business in Germany must be able to receive e-invoices, including those under the small-business VAT scheme.

2. From 1 January 2027

   Businesses with more than €800,000 turnover in the previous year must send e-invoices.

3. From 1 January 2028

   Every business must send e-invoices. Businesses under the small-business VAT scheme stay exempt.

What counts as an e-invoice

• The duty covers invoices between businesses in Germany. Invoices to private customers are not affected.
• Only a structured format under the European standard EN 16931 counts, for example XRechnung, or ZUGFeRD from version 2.0.1.
• A PDF by email is not an e-invoice. Until the transition ends, it is allowed only with the customer's consent.
• Invoices up to €250 and travel tickets are exempt.

What Wavor takes on

• Wavor Invoices writes every invoice as XRechnung or as a ZUGFeRD PDF and sends it.
• Wavor Books reads incoming e-invoices, XRechnung or ZUGFeRD, straight from their data, without retyping.
• Wavor checks an invoice's mandatory details, such as the date of supply and the tax amount, at a click. An e-invoice with required parts missing does not go out.

Source: German Federal Ministry of Finance, its letters on e-invoicing. As of October 2026. This is not tax advice.