Mandatory e-invoicing in Germany: deadlines to 2028 and how to automate invoices
Many companies look at invoice automation because German e-invoicing is coming anyway. Since 2025 all domestic businesses must be able to receive e-invoices; the obligation to issue them follows in stages in 2027 and 2028. Using the switch to automate the whole invoice workflow saves working time every month afterwards. This overview is not tax advice.
The deadlines at a glance
The rules apply to invoices between domestic German businesses (B2B). According to the Stuttgart Chamber of Commerce:
- Since 1 January 2025: all businesses must be able to receive e-invoices, including small businesses and associations. An email inbox is enough for now.
- 2025 and 2026: paper invoices remain allowed; other electronic invoices such as PDF by email only with the recipient's consent.
- From 1 January 2027: businesses with prior-year turnover above €800,000 must issue e-invoices.
- From 1 January 2028: the obligation applies to all domestic B2B supplies.
What counts as an e-invoice, and what doesn't
An e-invoice is a structured data record under the European standard EN 16931 that software can read. According to the Federal Ministry of Finance letter of 15 October 2024, XRechnung and ZUGFeRD from version 2.0.1 are permitted, among others. A plain PDF by email has not been an e-invoice since 2025; it is an "other invoice".
Exempt are, among others, invoices to consumers, small-amount invoices up to €250 and travel tickets. Small businesses under the German Kleinunternehmer rule do not have to issue e-invoices but must be able to receive them.
Automating the invoice workflow
The mandate is a good reason to review the whole workflow, not just the format. For incoming invoices it pays to have a dedicated invoice inbox, automatic forwarding to accounting software, matching to the order or supplier, and approval by the right person. For outgoing invoices: generate the invoice automatically from the shop, CRM or project completion and send it in the correct format.
Common accounting tools such as DATEV, lexoffice or sevDesk support e-invoice formats; check with the vendor which features your version offers. Automation connects these tools to the shop, CRM and inbox, exactly where most manual steps happen today.
What automation costs and saves
Use your own numbers: invoices per month × minutes for typing, matching and chasing ÷ 60 × hourly cost. With 200 incoming invoices at 5 minutes each, that is more than 16 hours a month.
At Onravetoni automating one process starts at €600, a package of three to five processes (for example incoming invoices, outgoing invoices from the shop and payment reminders) at €2,000. The tax assessment stays with your tax advisor.
Frequently asked questions
- Do small businesses have to issue e-invoices?
- Businesses using the German small-business rule are exempt from issuing them, but must have been able to receive e-invoices since 2025.
- Is a PDF sent by email enough?
- A plain PDF is not an e-invoice. During the transition it is still allowed with the recipient's consent; by 2028 at the latest, B2B invoices need a structured format such as XRechnung or ZUGFeRD.
- Can Shopify invoices be created as e-invoices automatically?
- Yes, through apps or an integration with your accounting software. The right solution depends on whether you sell to businesses, consumers or both.
Sources
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