Germany’s B2B eInvoicing mandate: What’s changing in 2027?

Germany is approaching the next major phase of its eInvoicing rollout, with organisations exceeding €800,000 in prior-year turnover required to issue compliant eInvoices from 1 January 2027.

But what is a compliant eInvoice, and what should organisations expect as Europe moves towards the EU’s 2030 B2B eInvoicing deadline?

Here’s what German organisations and international trading partners need to know.

Germany is taking a phased approach to mandatory eInvoicing, giving organisations time to transition before the full requirements come into effect.

From 1 January 2025, Germany entered a transitional phase where organisations were required to be capable of receiving structured EN-16931 eInvoices, but were not yet required to issue them. During this time, organisations have been able to continue issuing non-structured invoices, including PDF and paper formats, without penalty.

From 1 January 2027, this transitional phase comes to an end, with organisations that exceeded €800,000 in annual turnover the previous year now required to issue structured EN-16931 eInvoices for domestic B2B transactions.

From 1 January 2028, this requirement will extend more broadly, when all businesses must issue compliant eInvoices and transitional arrangements come to an end.

As part of this mandate, German organisations must issue compliant eInvoices with the European EN-16931 specification.

In practice, this means that organisations must issue either:

German organisations can decide which format to use, but should note that only XRechnung formats are supported by the global Peppol network. Organisations with international trading partners connected to the Peppol network should take this into account when setting up their preferred eInvoice format.

In addition to this, the German Federal Ministry of Finance (BMF) has confirmed that mandatory VAT information should be included in the structured eInvoice data itself. Supporting documents can provide additional information, but cannot replace mandatory requirements needed within the eInvoice.

These mandates are part of a broader, region-wide shift towards the future of invoicing.

The EU’s VAT in the Digital Age (ViDA) reforms are accelerating the move towards eInvoicing and digital VAT reporting, with intra-community B2B eInvoicing required from July 2030. Many countries – like Germany – are introducing their own domestic requirements ahead of this deadline.

Those approaching the 2027 deadline should review their current systems and processes to ensure that they can:

While organisations that do not exceed €800,000 in prior-year turnover have until 1 January 2028 to meet these obligations, preparing now can ensure a smoother transition – and prevent potential issues transacting with larger partners in the interim.

If you transact with German organisations, this mandate may impact your own invoicing processes.

Since German organisations are already required to be capable of receiving structured eInvoices, international trading partners may already be able to issue compliant eInvoices to customers in the region.

If you are not already enabled for eInvoicing, you should check with your German customers and suppliers to understand their transition roadmap – and be prepared for more organisations to request eInvoices as adoption increases.

January 2027 is fast approaching, and organisations should ensure that they are well-prepared before year’s end.

Tickstar is your partner for secure, compliant eInvoicing and document exchange. Backed by our pioneering infrastructure, we’re powering the future of invoicing – in Germany and across the globe.

Talk to our expert team about becoming a Tickstar organisation today.