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Germany has taken a structured approach to e-invoicing adoption, ensuring compliance with European standards while promoting efficiency and transparency in financial transactions. The country has mandated e-invoicing for all public sector transactions, gradually expanding its digital invoicing strategy to include private sector businesses.
With a strong focus on automation and real-time financial data validation, Germany has integrated its e-invoicing framework with national tax reporting systems. Businesses are increasingly adopting digital invoicing due to the benefits of reduced administrative burdens, faster payment processing, and improved compliance with tax regulations.
Regulatory authority
The Bundesministerium der Finanzen (BMF) manages e-invoicing implementation.
E-invoicing requirements
Since April 18, 2020, all German federal authorities must receive electronic invoices. Federal suppliers must issue e-invoices in accordance with European Directive 2014/55/EU. Businesses must be capable of receiving electronic invoices by January 1, 2025, and mandatory issuance will be phased in from 2027 to 2028.
Accepted invoice formats
Invoices must be issued in XRechnung or ZUGFeRD formats.
Transmission channels
Invoices must be submitted via ZRE (Zentraler Rechnungseingang), OZG-RE, or Peppol.
Digital signatures
Digital signatures are not required.
Archiving requirements
Invoices must be stored for ten years, ensuring compliance with German tax regulations.
How B2B e-invoicing works in Germany
Businesses generate invoices in XRechnung or ZUGFeRD, submit them through designated platforms, and ensure tax compliance through reporting mechanisms.
How B2G e-invoicing works in Germany
Invoices must be submitted through ZRE, OZG-RE, or Peppol, validated by authorities, and archived for ten years.
