Factsheet
E-invoicing in France
Since 1 September 2026, France has been introducing mandatory B2B e-invoicing in two stages, with the obligation to send phased in by company size.
KNOWLEDGE · FACTSHEET
E-Invoicing in Germany
Deadlines at a glance
| Date | Who is affected | What applies |
|---|---|---|
| 1 January 2025 | All domestic B2B companies | Obligation to receive e-invoices |
| 1 January 2027 | Companies with more than €800,000 in total turnover in the previous year | Obligation to send, stage 1 |
| 1 January 2028 | All other domestic B2B transactions | Obligation to send, stage 2 |
| 1 July 2030 | Cross-border B2B transactions within the EU | Mandatory e-invoicing under the ViDA reporting requirements |
B2B E-Invoicing in Germany
Obligation to receive
All domestic B2B companies have had to be able to receive e-invoices since 1 January 2025. There was no transition period for receiving alone.
Obligation to send
The obligation to send applies in stages based on turnover. From 1 January 2027, companies with more than €800,000 in total turnover in the previous year must send e-invoices; from 1 January 2028, this applies to all other domestic B2B transactions.
Formats
A structured invoice compliant with the EN 16931 standard is mandatory. Common profiles are XRechnung and ZUGFeRD from the EN 16931 profile upwards, Factur-X and Peppol BIS Billing. They are based on the two syntaxes UBL and CII. A PDF without an embedded structured data record does not meet the requirement for a structured format.
Transmission channels
So far, the law does not prescribe a specific transmission channel. Peppol is a permitted channel. Other channels are possible, provided the format complies with the standard and both parties accept the channel. EDI procedures remain usable beyond 2028 under certain conditions.
Retention
Structured e-invoices must be retained for eight years. The period was reduced from ten to eight years in 2025.
B2G E-Invoicing in Germany
Obligation to issue
The obligation to issue e-invoices to the federal administration has applied since 27 November 2020. The administration’s obligation to receive started earlier: at federal level from 2018, at state and municipal level from 2020.
Format
The XRechnung format applies to invoices to the public administration.
Addressing
Invoices to the administration are addressed via the Leitweg-ID (routing ID). It applies only to the public administration in B2G, not to B2B.
Portals
Submission runs through the Central Invoice Receipt Platform of the Federal Government (Zentrale Rechnungseingangsplattform des Bundes, ZRE) and through OZG-RE.
Transmission
The federal government accepts e-invoices via Peppol. Support at state level is not uniform, because each federal state organises its own invoice receipt. Some states can be reached via the federal OZG-RE platform, others run their own state portals. An up-to-date overview by federal state is maintained by the Procurement Office of the Federal Ministry of the Interior (Beschaffungsamt des BMI).
What does this mean for you as a software provider?
Your software faces two tasks. Receiving and processing structured e-invoices in accordance with EN 16931 has had to work since 2025.
Generating and sending e-invoices becomes mandatory for your customers with the 2027 and 2028 stages. If you cover the complete invoice flow, this can be a strong selling point against providers that can only receive.
To connect to the Peppol network, you can either build your own Peppol Access Point or integrate a certified Access Point such as InvoiceRails. Which route is better depends on your resources and your planning.
Outlook and special considerations
- VAT reporting system: A reporting system has been announced and is under discussion, but is not yet law.
- XRechnung 4.0: Is being developed by KoSIT.
- ViDA outlook: From 1 July 2030, mandatory e-invoicing for cross-border B2B transactions applies in the EU under the Digital Reporting Requirements. German providers with EU customers should plan for this early.
- EN 16931 in the 2026 edition: The 2026 edition (EN 16931-1:2026) replaces the 2017 edition and extends the semantic model for B2B. The date it takes effect may differ depending on the national standards body.
- Market figure: Around 3.5 million legal units in Germany, reporting year 2024 (Destatis, Statistical Business Register).
Frequently asked questions
Is Peppol mandatory in Germany?
No. The legislator does not prescribe a specific transmission channel. Peppol is one of several
permitted channels. What matters is that the format complies with the EN 16931 standard. Compared
with sending by email, Peppol transmits the invoice encrypted and digitally signed via certified
Access Points, so that sender and content can be clearly attributed and any changes in transit are
detected.
Does only domestic turnover count towards the €800,000 threshold?
The total turnover of the previous year is decisive for the threshold. The obligation to send from
1 January 2027 applies to companies with more than €800,000 in total turnover in the previous
year.
Is a PDF enough to meet the obligation?
No. A PDF alone does not meet the requirements for an e-invoice in the sense of a structured
electronic invoice. A structured format compliant with the EN 16931 standard is required.
Further reading
E-invoicing
What is a Peppol Access Point?
A Peppol Access Point is the gateway through which invoices and other business documents are sent into the Peppol network and delivered from it.
E-invoicing
What is Peppol BIS Billing 3.0?
Peppol BIS Billing 3.0 is the OpenPeppol specification for invoices and credit notes in the Peppol network. It is a core invoice usage specification (CIUS) of the European standard EN 16931.
Still have questions?
Talk directly to the teams behind our products. No pitch deck and no unnecessary sales processes.