Germany phases in the obligation to ISSUE structured e-invoices by size: businesses whose prior-year turnover exceeded €800,000 must issue from January 1, 2027; all remaining businesses follow on January 1, 2028. Check your 2026 turnover — it decides which wave you're in.
What to do
1
Calculate whether your prior-year turnover crosses the €800,000 threshold
2
Ask your invoicing software when it will export XRechnung/ZUGFeRD — and switch tools if there's no roadmap
3
If large customers demand e-invoices earlier, comply early — it's legal and builds the habit
Risk if ignored: Non-compliant invoices after your deadline risk fines and can cost your CUSTOMER their input VAT deduction — a fast way to lose B2B clients.
✓ Verified against sources on 2026-08-09 · updated when the regulation changes