E-invoicing
Receiving e-invoices in Germany: what you need since 2025
Since 1 January 2025, every business in Germany must be able to accept e-invoices – including small businesses under the Kleinunternehmer rule, freelancers and landlords with VAT-relevant activity. It sounds like new software, but it's often less work than expected. Here's what you really need.
Already have an XRechnung in your inbox? Drop it into the viewer and read it as a normal invoice – free, no upload.
Open e-invoiceWho must receive e-invoices?
Every business in Germany that buys goods or services from other businesses – regardless of size or sector. That includes small businesses under § 19 UStG, freelancers and landlords with VAT-relevant activity. There's no transition period for receiving.
Important: since 2025 a supplier may send you an e-invoice without asking first. You can't refuse it because you can't read the format.
Not affected are private individuals, invoices to consumers, small-amount invoices up to €250 (e.g. fuel receipts) and travel tickets. Those can still come on paper or as a simple PDF.
What you need
| Building block | Minimum | Convenient |
|---|---|---|
| Receiving address | An e-mail inbox – according to the Ministry of Finance that's enough | A dedicated address for invoices, e.g. invoices@company.de |
| Reading | A free viewer such as the E-Invoice Viewer | Accounting software that imports XRechnung and ZUGFeRD directly |
| Checking | Look at mandatory details and amounts as with paper | Automatic checks and an approval workflow |
| Archiving | Store the original file unchanged and findable | Audit-proof archive / DMS |
If you already use accounting software or a tax adviser, receiving is usually covered – many programs now import e-invoices directly.
No program that reads XML? The viewer shows XRechnung and ZUGFeRD as a normal invoice – in your browser, no upload.
How receiving works in practice
- The invoice arrives – as an
.xmlfile (XRechnung) or a PDF with embedded XML (ZUGFeRD/Factur-X), usually by e-mail. - Read it. ZUGFeRD PDFs open as usual. For plain XML files use a viewer.
- Check it as before: do service, quantity, price and VAT rate match? Are tax number or VAT ID, delivery date and a sequential number included? The viewer also checks whether the amounts add up.
- Pay. IBAN, amount and payment reference are in the invoice view.
- File it. Archive the original file (see below) and – if you work with a tax adviser – forward the original, not a printout.
What changes in 2027 and 2028
Nothing changes for receiving – but for the invoices you get. Until the end of 2026, all suppliers may still send paper or (with consent) PDF invoices.
| From | What suppliers must send |
|---|---|
| 1 January 2027 | Businesses with prior-year turnover above €800,000: only e-invoices to other businesses. Smaller ones may still use paper or PDF in 2027. |
| 1 January 2028 | All businesses: e-invoices for supplies to other domestic businesses. Small businesses (§ 19 UStG), small-amount invoices and travel tickets remain exempt. |
If an obligated supplier then sends only a simple PDF, it isn't a proper invoice. That can put your input VAT deduction at risk – if in doubt, ask for an e-invoice.
Archiving: the XML counts
- What: the e-invoice in its original format – the XML file for XRechnung, the PDF with embedded XML for ZUGFeRD. A printout or a PDF generated from the XML doesn't replace it.
- How: unchanged, complete and findable at any time, e.g. in a fixed folder with invoice number and date in the file name, or in your accounting software.
- How long: invoices are accounting vouchers and have been kept for eight years since 2025.
Note: This guide reflects the situation as of October 2026 and is not tax advice. For special cases – such as cross-border business or VAT groups – ask your tax adviser.
Read your e-invoice now
Show XRechnung and ZUGFeRD as a normal invoice, check the amounts and save a PDF reading copy – free, no upload.
Frequently asked questions
Do small businesses have to receive e-invoices?
Yes. Small businesses under § 19 UStG must be able to accept e-invoices since 2025. They don't have to issue them.
Is an e-mail inbox enough for receiving?
Yes. According to the German Ministry of Finance, providing an e-mail inbox is sufficient.
Can I refuse an e-invoice?
No. Since 2025 the issuer no longer needs the recipient's consent for an e-invoice under EN 16931.
Do I need special software?
Not necessarily. A free viewer is enough for reading and an organised folder for archiving. Accounting software makes it more convenient.
Can I print the e-invoice and delete the XML?
No. The e-invoice must be kept in its original format. A printout is only a reading aid.
Are normal PDF invoices still allowed?
Until the end of 2026 for everyone, in 2027 still for businesses with up to €800,000 prior-year turnover – each with the recipient's consent. From 2028, e-invoices are generally mandatory between businesses.
How long must I keep e-invoices?
Eight years, because invoices count as accounting vouchers.
Sources
- Questions and answers on e-invoicing, German Federal Ministry of Finance (in German).
- XRechnung, Coordination Office for IT Standards (KoSIT).
- ZUGFeRD, Forum elektronische Rechnung Deutschland (FeRD).
- § 14 UStG – issuing invoices and § 27(38) UStG – transitional rules (in German).
- § 14b UStG – keeping invoices (in German).