The German e-invoice timeline
- Since 1 January 2025 every business in Germany must be able to receive e-invoices from other German businesses.
- From 1 January 2027 businesses with more than €800,000 turnover in the previous year must send e-invoices for domestic B2B sales.
- From 1 January 2028 the sending obligation applies to all remaining businesses.
- Exceptions include small-amount invoices up to €250 gross and travel tickets. Invoices to private consumers may stay PDF or paper. Small businesses under § 19 UStG must be able to receive e-invoices but are exempt from the sending obligation.
What counts as an e-invoice?
A plain PDF is not an e-invoice. An e-invoice is a structured file that follows the European standard EN 16931. In Germany the two common formats are XRechnung, a pure XML file that public authorities often require together with a routing ID (Leitweg-ID), and ZUGFeRD, a PDF/A-3 that humans can read with the XML embedded inside. Factur-X is the French name for the same hybrid format.
Free tools to create, open and validate German e-invoices
Once you know your deadline, you need a way to produce valid files. These free German-language tools need no account and do not store your data:
- eRechnify: create an e-invoice (XRechnung 3.0 inside a ZUGFeRD PDF) in four steps with a live preview. Every file is validated against EN 16931 and the official German XRechnung rules before download.
- FakturaKlick: received an XRechnung and only see XML code? Open it as a readable invoice, print it, and check whether it is valid, with plain-language explanations of each error.
- Rechnungerei: e-invoices for tradespeople, freelancers and small businesses, with ready-made templates (hourly work, travel flat rate, materials) and a switch for the § 19 small-business note.
Selling to Germany from abroad?
The German sending obligation applies to businesses established in Germany. If you are based elsewhere, German customers may still ask for an XRechnung or ZUGFeRD file because their accounting software processes it automatically. From 1 July 2030 the EU rules (VAT in the Digital Age) will make e-invoices mandatory for many cross-border B2B sales inside the EU.
This checker gives a general overview and is not tax advice. Check special cases with a tax adviser.
Frequently asked questions
Is a PDF invoice an e-invoice in Germany?
No. A plain PDF, scan or Word file is not an e-invoice under German law. An e-invoice is a structured file following EN 16931, for example XRechnung (XML) or ZUGFeRD (a PDF with embedded XML).
When do small businesses have to send e-invoices in Germany?
Businesses with up to 800,000 euros turnover in the previous year must send e-invoices for domestic B2B sales from 1 January 2028. Businesses using the small-business scheme under section 19 UStG are exempt from sending but must be able to receive e-invoices since 2025.
Do I need e-invoices for private customers?
No. The obligation only covers sales between businesses in Germany. Invoices to private consumers can still be PDF or paper.
What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure XML file without a visual layer and is often required by German public authorities. ZUGFeRD is a PDF/A-3 that people can read, with the same kind of XML embedded inside, which is convenient for business customers.
Where can I create an XRechnung for free?
You can use free German tools such as erechnify.de or rechnungerei.de. They create XRechnung 3.0 inside a ZUGFeRD PDF without an account and validate the file before download.