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Germany · E-Rechnung

Germany E-Invoicing Integration (XRechnung & ZUGFeRD)

Produce valid XRechnung and ZUGFeRD e-invoices from the ERP you already use, deliver them by Peppol, email or portal, and import inbound e-invoices into accounts payable.

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What is Germany's e-invoicing mandate?

Germany requires domestic B2B invoices to be structured e-invoices conforming to EN 16931, such as XRechnung or ZUGFeRD. All businesses must be able to receive them, and the obligation to issue is phased in by turnover. There is no real-time clearance; invoices must be stored compliantly for audit. Co-Mate adds XRechnung and ZUGFeRD to your existing ERP.

What are the key dates for Germany e-invoicing?

PhaseWho is in scopeThresholdDeadlineOfficial source
ReceivingAll businesses making domestic B2B suppliesNoneSince 1 January 2025DIHK: E-Rechnung im Geschäftsverkehr
Issuing: 2025–2026 transitionAll businesses: paper or other electronic formats still allowed (other e-formats need the recipient's consent)NoneUntil 31 December 2026§ 27(38) No. 1 UStG
Issuing mandatory (larger businesses)Businesses whose prior-year total turnover exceeded the threshold> EUR 800,000 (prior year)From 1 January 2027§ 27(38) No. 2 UStG
Issuing mandatory (all)All businesses; transition for smaller businesses and EDI endsNoneFrom 1 January 2028§ 27(38) UStG

Legal basis: the Wachstumschancengesetz (Growth Opportunities Act) amended § 14 UStG; the transition rules are in § 27(38) UStG. During 2027, EDI invoices remain allowed with the recipient's consent.

What does Co-Mate do in Germany?

In Germany, Co-Mate adds XRechnung and ZUGFeRD output and inbound e-invoice import to your ERP, and connects to a Peppol Access Point where you need one.

What we deliver

  • XRechnung (UBL or CII) and EN 16931-conformant ZUGFeRD output, chosen per customer
  • Validation with the official KoSIT validator before sending
  • Leitweg-ID handling for public-sector customers
  • Import of inbound e-invoices into accounts payable, with a readable view
  • Connection to a Peppol Access Point, email or portal delivery

What your Access Point and advisers handle

  • A Peppol Access Point (if you use Peppol) delivers to the recipient's Access Point
  • Your archive or document management system keeps originals under GoBD
  • Your tax adviser confirms the turnover test and exemptions that apply to you

Co-Mate is an integration engineering company. We are not an accredited UAE ASP, Peppol Access Point, ZATCA-approved provider or French plateforme agréée; we connect your systems to them.

Who must comply with Germany e-invoicing?

The mandate covers domestic B2B transactions between businesses established in Germany. Key points:

  • Receiving: every business must be able to receive and process structured e-invoices.
  • Issuing: mandatory from 1 January 2027 if prior-year turnover exceeded EUR 800,000, and for everyone from 1 January 2028; until then, transition rules allow other invoice forms.
  • Exclusions: B2C, small-value invoices and certain other cases are excluded.
  • B2G: federal and most state public bodies already require XRechnung.

Foreign companies with German establishments and domestic B2B sales are affected too. Your tax adviser can confirm which turnover figure applies to you.

How does German e-invoicing work?

German e-invoicing flow: structured invoice exchange with compliant archiving (post-audit model): Your ERP → Co-Mate connector → Delivery channel → Buyer → ArchiveYour ERPInvoice postedCo-Mate connectorXRechnung / ZUGFeRDDelivery channelPeppol, email or portalBuyerValidates & importsArchiveGoBD-compliant storage
German e-invoicing flow: structured invoice exchange with compliant archiving (post-audit model)

Germany uses a post-audit model. Invoices are exchanged directly between businesses by email, portal, EDI or Peppol. There is no clearance and no real-time reporting to the tax authority today, but invoices must be valid structured documents and stored in line with GoBD retention rules.

Definition: XRechnung
Germany's national CIUS of the European e-invoicing standard EN 16931, delivered as UBL or CII XML and maintained by KoSIT.

Which e-invoice formats are valid in Germany?

  • XRechnung (UBL or CII), required by most public-sector buyers.
  • ZUGFeRD 2.x hybrid PDF/A-3 with embedded XML, in EN 16931-conformant profiles (EN 16931, EXTENDED, XRECHNUNG).
  • EDI formats, where both parties agree and the required data can be extracted in line with EN 16931.
  • Leitweg-ID routing identifier for public-sector invoices.

How does Co-Mate add XRechnung and ZUGFeRD to your ERP?

We build a module that turns posted ERP invoices into XRechnung or ZUGFeRD per customer, validates them with the official KoSIT rules, and delivers them through your chosen channel or a Peppol Access Point. Inbound e-invoices are validated, shown in readable form and created as draft supplier bills. The original XML is archived. The same platform can also serve France and Spain.

Which ERPs and billing systems do we support for Germany?

  • SAP Business One
  • SAP (via IDoc/interfaces)
  • Microsoft Dynamics 365
  • Oracle NetSuite
  • Sage
  • Odoo
  • DATEV (via exports)
  • Custom PHP / .NET / Java
  • POS systems

Don't see yours? If it stores invoices in a database or exposes an API, export or webhook, we can connect it. See all ERP e-invoicing integrations.

Implementation steps

A predictable path from first call to live, monitored e-invoicing.

  1. 1

    Obligation check

    Confirm your receiving obligation now and the date your issuing obligation applies, based on your entities and prior-year turnover.

  2. 2

    Format choice

    Decide between XRechnung and EN 16931-conformant ZUGFeRD per customer group, and whether Peppol or email delivery fits.

  3. 3

    Mapping

    Map ERP data to EN 16931 fields, German CIUS rules and Leitweg-IDs for public customers.

  4. 4

    Build send & receive

    Generate XRechnung/ZUGFeRD, deliver via Peppol, email or portal, and import inbound e-invoices into AP with validation and visualisation.

  5. 5

    Validation & testing

    Validate with the official KoSIT validator and Schematron rules, and test with real customers and suppliers.

  6. 6

    Archiving & go-live

    GoBD-compliant storage of the original XML and switch-on per entity, with monitoring.

Common Germany e-invoicing challenges and how we handle them

ChallengeWhy it mattersHow we handle it
Receiving obligation already appliesEvery business must be able to accept and process e-invoices.Inbound import with validation, human-readable view and AP draft bills.
Choosing XRechnung vs ZUGFeRDCustomers may require different formats.Per-customer format settings from one canonical model.
Leitweg-ID for public customersB2G invoices are rejected without the correct routing ID.Leitweg-ID stored on customer records and validated before sending.
Validation errorsInvalid XML is not a valid e-invoice.Official KoSIT validation in the pipeline before delivery.
GoBD archivingThe XML original must be stored unaltered and retrievable.Archive of original files with hashes and search.

Germany e-invoicing FAQ

Yes, for domestic B2B transactions. Under the Wachstumschancengesetz (Growth Opportunities Act), all businesses must be able to receive structured e-invoices since 1 January 2025. Issuing becomes mandatory on 1 January 2027 for businesses whose prior-year turnover exceeded EUR 800,000, and for all businesses on 1 January 2028.

Only for businesses whose total turnover in 2026 was EUR 800,000 or less, and only with the recipient's consent for electronic formats; § 27(38) UStG allows this transition until 31 December 2027. Above that turnover, a PDF is no longer a valid B2B invoice from 1 January 2027. From 2028 the transition ends for everyone.

Both are valid e-invoices if they conform to EN 16931. Send XRechnung (pure XML) to public-sector customers, which usually require it, and to B2B customers who ask for it; send ZUGFeRD (PDF/A-3 with embedded XML, EN 16931-conformant profiles) where customers still want a readable PDF. Many businesses support both, chosen per customer.

A structured electronic invoice that conforms to the European standard EN 16931, such as XRechnung or ZUGFeRD (from version 2.0.1, excluding the MINIMUM and BASIC WL profiles). A plain PDF is not an e-invoice once the issuing obligation applies.

Yes. We generate XRechnung and ZUGFeRD from SAP, Dynamics, NetSuite, Odoo, Sage and custom systems, validate them with the official KoSIT rules, and import inbound e-invoices. See the ERP integrations page.

Not for B2B in general: e-invoices can be exchanged by email, portal or Peppol. For federal B2G invoices, Peppol is one of the accepted channels alongside the federal invoice portals.

No. Germany currently uses a post-audit model: there is no real-time clearance or reporting, but invoices must be stored compliantly (GoBD) and be available for audit.

Official sources

Last reviewed:

E-invoicing rules, timelines and technical specifications change often. This page summarises the official guidance as we understood it on the review date. Always confirm obligations and dates with the tax authority or your tax adviser before acting. Co-Mate provides integration engineering, not tax or legal advice.

Related e-invoicing guides

Make your ERP Germany e-invoicing ready without replacing it.

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