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E-Rechnung-Check
Language: English

Do I have to send e-invoices?

Answer a few questions about one invoice. The answer follows German VAT law and names the paragraph, linked to the official text. Your answers stay in your browser.

The dates and exceptions in short

  1. Since 1 January 2025 every business in Germany must be able to receive e-invoices from other businesses in Germany (§ 14 UStG; an e-mail inbox is enough).
  2. Invoices for supplies in 2025 and 2026 may still be sent on paper, or as a PDF if the customer agrees, until 31 December 2026 (§ 27(38) UStG).
  3. Invoices for supplies in 2027 may be sent on paper, or as a PDF if the customer agrees, until 31 December 2027, but only if your total turnover in 2026 was at most €800,000; EDI with the customer's consent also stays allowed until then (§ 27(38) UStG).
  4. From 1 January 2028 invoices between businesses in Germany must be e-invoices. Invoices up to €250 (not under § 13b UStG reverse charge), passenger tickets and invoices from small businesses under § 19 UStG may always be other invoices (§§ 33, 34, 34a UStDV).

Read in the law on 26.10.2026. This is not tax advice.