Germany B2B E-Invoicing 2025–2028: XRechnung & ZUGFeRD

Germany's B2B mandate in one sentence

Germany is phasing in mandatory structured B2B e-invoicing under the Growth Opportunities Act: every domestic business must already be able to receive EN 16931 e-invoices since January 2025, and the obligation to issue them arrives in stages through 2027 and 2028. The formats are the German EN 16931 profiles XRechnung and ZUGFeRD.

If EN 16931 and CIUS profiles are unfamiliar, Peppol vs PINT explains how one European standard supports many national specifications. This guide covers the German specifics.

The timeline

Germany's B2B rollout separates the obligation to receive from the obligation to issue:

Date	Obligation	Who
1 Jan 2025	Must be able to receive EN 16931 e-invoices	All domestic B2B taxpayers
1 Jan 2027	Must issue e-invoices	Businesses above ~EUR 800,000 turnover
1 Jan 2028	Must issue e-invoices	All remaining domestic businesses

The receive obligation is the one many businesses overlook — since January 2025 you must be able to accept and process a structured e-invoice from any supplier, even if you are not yet obliged to issue one. Confirm your exact issue date against current federal guidance, as transition rules apply.

XRechnung vs ZUGFeRD

Germany accepts two EN 16931-compliant formats, and the difference matters:

XRechnung — a pure structured XML invoice; a CIUS (Core Invoice Usage Specification) of EN 16931. It is mandatory for invoices to German federal public-sector buyers (B2G) and fully valid for B2B.
ZUGFeRD — a hybrid: a human-readable PDF/A-3 with the structured XML embedded inside. A person reads the PDF; software processes the embedded EN 16931 data. ZUGFeRD is technically aligned with France's Factur-X.

Both satisfy the mandate. XRechnung suits system-to-system flows and the public sector; ZUGFeRD eases the transition where a readable PDF is still expected. The classes of error that cause rejections in either format are covered in invoice validation errors you can prevent.

Where Peppol fits

Germany's public-sector XRechnung is widely delivered over the Peppol network, and Peppol is a standard transport option for the B2B mandate too. Keep the distinction clear: XRechnung (and ZUGFeRD) are the document; Peppol is one way to deliver it. Choosing Peppol transport means a single connection reaches any Peppol-enabled German buyer — the model in what a Peppol Access Point is.

Germany in the EU and ViDA context

Germany's mandate is part of a broader European move toward structured e-invoicing and digital reporting, ultimately converging with VAT in the Digital Age (ViDA). A business selling across the EU will meet German XRechnung/ZUGFeRD alongside other national profiles — see the e-invoicing mandates 2026 tracker for the wider calendar, and the multi-country e-invoicing API for handling them through one integration.

A readiness checklist

[ ] Confirm you can receive and process EN 16931 e-invoices (required since Jan 2025).
[ ] Decide XRechnung, ZUGFeRD, or both, per buyer and system.
[ ] Prepare to issue by your phase date (2027 or 2028).
[ ] Validate against EN 16931 before sending; block on errors.
[ ] Choose a transport such as Peppol.
[ ] Archive invoices for the statutory retention period.

How GoRoute helps

GoRoute (POP000991) is a certified Peppol Access Point and SMP that issues and receives EN 16931 documents — including German XRechnung and ZUGFeRD — over Peppol, with validation before transmission, from one REST API that also covers your other markets. If Germany is one country in a European or global rollout, integrate once rather than per country. Book a demo or read how to choose a Peppol Access Point.

Sources: KoSIT XRechnung standard; ZUGFeRD / FeRD; EN 16931.

Frequently asked questions

What is the Germany B2B e-invoicing mandate?

Germany is phasing in mandatory structured B2B e-invoicing under the Growth Opportunities Act (Wachstumschancengesetz). From 1 January 2025 every domestic business must be able to receive EN 16931-compliant e-invoices. Obligations to issue them follow in stages by turnover through 2027 and 2028.

When is e-invoicing mandatory in Germany?

The receive obligation applies from 1 January 2025 to all domestic B2B taxpayers. The issue obligation is phased — larger businesses (above roughly EUR 800,000 annual turnover) from 1 January 2027, and all remaining domestic businesses from 1 January 2028. Confirm your exact date against the current federal guidance.

What is the difference between XRechnung and ZUGFeRD?

Both are German EN 16931-compliant e-invoice formats. XRechnung is a pure structured XML format (a CIUS of EN 16931), used heavily for public-sector B2G. ZUGFeRD is a hybrid — a human-readable PDF/A-3 with the structured XML embedded inside it. Both are accepted for the B2B mandate; the choice depends on your and your buyer's systems.

Does Germany use Peppol for e-invoicing?

Yes. Germany's public-sector e-invoicing (XRechnung) is widely exchanged over the Peppol network, and Peppol is a standard transport option for the B2B mandate too. XRechnung defines the document; Peppol provides one common way to deliver it.

What is XRechnung?

XRechnung is the German national specification (a CIUS — Core Invoice Usage Specification) of the European standard EN 16931. It is a structured XML invoice, mandatory for invoices to German federal public-sector buyers and one of the accepted formats for the B2B mandate.

What is a hybrid invoice like ZUGFeRD?

A hybrid invoice combines a human-readable PDF with machine-readable structured XML embedded in the same file. ZUGFeRD (technically aligned with France's Factur-X) lets a person read the PDF while software processes the embedded EN 16931 XML — useful during the transition from PDF to fully structured invoicing.

What do businesses need to do to comply in Germany?

First ensure you can receive and process EN 16931 e-invoices (required since January 2025). Then prepare to issue XRechnung or ZUGFeRD by your phase date, validate against EN 16931 before sending, choose a transport such as Peppol, and archive invoices for the statutory retention period.