The German B2B e-invoice mandate explained
Last reviewed 2026-06-07. Mandate dates change - verify against the official national portal before acting.
Under the Wachstumschancengesetz, structured electronic invoices are being phased in for domestic German B2B transactions. Since 1 January 2025 every German business must be able to RECEIVE an EN 16931-compliant e-invoice. The obligation to ISSUE them is phased in by company size through 2027 and 2028.
Timeline
From 1 Jan 2025: all domestic B2B must accept structured EN 16931 e-invoices (paper/PDF still allowed by mutual consent during the transition). From 1 Jan 2027: businesses above the higher turnover threshold must issue. From 1 Jan 2028: the issuing obligation applies to all.
Which formats qualify
XRechnung (UBL or CII) and ZUGFeRD / Factur-X from profile EN 16931 (COMFORT) upward both satisfy EN 16931. ZUGFeRD MINIMUM and BASIC WL are NOT EN 16931-compliant invoices and do not qualify as the structured invoice.
What this means in practice
You need to receive and read XRechnung and ZUGFeRD today, and be ready to issue a compliant format before your tier deadline. Facturus converts between these formats so you can accept what arrives and emit what your system or partner needs.