What applies at exactly €800,000 turnover?

The earlier deadline applies only when the previous year’s total turnover exceeds €800,000. At exactly €800,000 the transition rule until the end of 2027 still applies.

Do small businesses have to receive e-invoices?

Yes. Small businesses do not have to issue e-invoices, but like every business they must be able to receive them since 1 January 2025.

Is a mailbox enough for receiving?

For delivery, yes. But the invoice must be made readable and kept unchanged in its original form for eight years. TWT Invoice shows e-invoices readably and archives the original.

E-invoicing guide

The German e-invoicing mandate: every deadline from 2025 to 2028

E-invoicing between businesses arrives in stages. Every business has had to receive e-invoices since 2025, and transition periods for issuing run until the end of 2027. Here is which deadline applies to you and which invoices are exempt.

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The deadlines at a glance

1 January 2025: every business must be able to receive e-invoices. There is no transition period for receiving.
2025 and 2026: for supplies in these years you may still issue paper invoices, and with the recipient’s consent other electronic invoices such as a plain PDF.
2027: if your total turnover in 2026 was above €800,000, you issue e-invoices from 1 January 2027. If it was not, you may issue other invoices until 31 December 2027.
1 January 2028: e-invoices apply to all businesses trading with each other in Germany, without a transition rule.

The legal basis

The mandate is in § 14 UStG as amended by the Growth Opportunities Act, the transition rules in § 27 (38) UStG. The Federal Ministry of Finance explained the details in letters of 15 October 2024 and 15 October 2025.

The mandate covers supplies between businesses that are both established in Germany. Invoices to private customers and to customers abroad are not covered.

Which invoices are exempt?

Small invoices up to €250 gross (§ 33 UStDV).
Travel tickets (§ 34 UStDV).
Invoices from small businesses under § 19 UStG (§ 34a UStDV). They too must be able to receive e-invoices.

Special cases

Existing EDI procedures that do not yet meet the e-invoice requirements may be used until the end of 2027.

Check supplies you make in 2026 but invoice only in 2027 with your tax advisor: the €800,000 threshold does not simply apply to them.

What if the format is wrong?

Once the transition periods end, an invoice in the wrong format is not a proper invoice. That mainly puts your customer’s input VAT deduction at risk, which is why customers can reject such invoices.

What to do now

Set up receiving: a mailbox and software that shows e-invoices readably, checks them and archives the original.
Find out which deadline applies to you: total turnover in 2026 above or up to €800,000.
Move your own invoices to ZUGFeRD or XRechnung, ideally before your deadline so your customers get used to it.
Check your master data: VAT ID, tax number, bank details and, for public authorities, the Leitweg-ID.

What an e-invoice is Receive e-invoices for free

Frequently asked questions

No. It covers supplies between businesses that are both established in Germany. You may keep sending paper or PDF invoices to private customers.

Ready for e-invoicing

TWT Invoice writes ZUGFeRD and XRechnung, checks before sending and archives for eight years. Try it for 30 days, cancel monthly.