Regulation · 🇩🇪 Germany

Receiving e-invoices has been mandatory in Germany since January 2025

In forcereceiveEffective 2025-01-01

Every German business must already be able to receive structured e-invoices (XRechnung or ZUGFeRD) for domestic B2B transactions — this has applied since January 1, 2025. The good news: an ordinary email inbox that can accept these files is sufficient. No special network is required for receiving.

What to do

1
Designate one email address for incoming invoices and tell your suppliers
2
Make sure you can open and process XRechnung (XML) files — your accounting tool or a free viewer handles this
3
Do not reject structured invoices and ask for PDFs instead — you have no right to demand them anymore
Risk if ignored: A supplier's structured e-invoice is the legally valid invoice; refusing it doesn't change your obligations.
✓ Verified against sources on 2026-08-09 · updated when the regulation changes

More Germany rules

Issuing deadlines: January 2027 if turnover exceeds €800k, January 2028 for everyone →Accepted formats: XRechnung (pure XML) or ZUGFeRD (PDF with embedded XML) →Exemptions: invoices up to €250, travel tickets, and small-business-scheme relief until end of 2027 →Archive e-invoices digitally under GoBD rules — printing them is not enough →Browse the full rules library →
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