Germany
When does the obligation apply?
| Scope | From | Status |
|---|---|---|
| Public clients | 27 Nov 2020 | in forceFederal administration |
| B2B: Reception | 1 Jan 2025 | in force |
| B2B: Shipping | 1 Jan 2027 | plannedSales over €800,000 |
| B2B: Shipping | 1 Jan 2028 | plannedall companies |
Public clients
Mandatory: since November 2020, federal authorities must be able to receive XRechnung.
Companies (B2B)
Reception mandatory since January 1, 2025; Staggered shipping from 2027 (sales over €800,000) and from 2028 for all companies.
Formats and rules
| Formats | XRechnung 3.0 (UBL 2.1 or CII) · ZUGFeRD 2.x / Factur-X (PDF/A-3) · Peppol BIS Billing 3.0 |
|---|---|
| CIUS | XRechnung 3.0 (BR-DE) · Peppol BIS Billing 3.0 |
| Routing identifier | Leitweg-ID (BT-10, Buyer reference) |
| Responsible body | KoSIT (Coordination Office for IT Standards) |
What this validator checks for Germany
- ✓ EN 16931 (BR-*)
- ✓ XRechnung (BR-DE-*)
- ✓ Peppol BIS Billing 3.0
- Implemented regulations: XRechnung 3.0 (UBL), XRechnung 3.0 (CII), Peppol BIS Billing 3.0 (UBL), Peppol BIS Billing 3.0 (CII)
Complete: German XRechnung rules and Peppol rules also run.
Sources
Status: 12.10.2026
Common questions about the e-invoicing requirement
- When does the e-invoicing requirement apply in Germany?
- The table above gives the dates for Germany: when receiving and when issuing become mandatory, for public bodies and for companies separately.
- Does the requirement apply to small businesses too?
- Usually yes. The obligation follows from trading between businesses, not from the size of the business. Smaller companies are often covered later, where a transition period applies — the dates above show where Germany stands.
- Which formats are allowed in Germany?
- The formats that satisfy EN 16931. Which ones apply in Germany, and which CIUS, is listed under formats and rules.
- Can I check my invoice for Germany for free?
- Yes. The validator checks free of charge and without sign-up against the rule sets that apply to Germany.
Check invoice for Germany
Free, without registration. The set of rules is selected from the specification identifier of the invoice.
- Hosted in the EU
- GDPR compliant
- No storage
- No use of AI
- No cookies, no tracking
- Official EN 16931 regulations
- Always current official regulations
Official rule sets up to date: EN 16931 1.3.17 · Peppol BIS 3.0.20 · XRechnung 3.0.2 (KoSIT 2.6.0). Last checked against the sources on 12.10.2026.