Germany mandates structured e-invoicing for B2B transactions by 2027

Starting January 1, 2027, German companies with a previous year's turnover exceeding 800,000 euros must issue invoices for domestic B2B transactions in a structured electronic format. While smaller companies and certain existing EDI processes benefit from transitional arrangements until the end of 2027, the e-invoicing mandate will apply to all companies, regardless of turnover, by 2028.

Pörtner Consulting warns that businesses should not delay preparation, as the transition involves more than just changing file formats. To enable automated processing, ERP systems, financial accounting, document management, and EDI interfaces must be fully synchronized. Standard PDF files sent via email will no longer be considered valid structured e-invoices.

Recognized formats include XRechnung and ZUGFeRD, which allow data to be directly read, validated, and transferred to downstream systems. According to the Federal Ministry of Finance, domestic companies were required to be technically capable of receiving e-invoices as of early 2025. Companies must now ensure their applications can correctly generate and process these machine-readable formats while considering requirements from international partners, such as Peppol or EDI networks.