Domestic businesses have had to be able to receive e-invoices since 1 January 2025. Transitional periods apply to issuing them: generally until the end of 2026, or until the end of 2027 where turnover in the previous year did not exceed 800,000 euros. The obligation concerns domestic B2B transactions, not receipts for private guests.
Receipt and issuance are two separate obligations.
Two different requirements are often conflated when discussing e-invoicing. Businesses must already be ready to receive e-invoices. Mandatory issuance is being phased in through transitional provisions.
- Receiving: Domestic businesses have had to be able to receive e-invoices since 1 January 2025. According to the Federal Ministry of Finance, an email inbox is generally sufficient for this.
- Issuing: The statutory obligation generally applies to supplies and services between domestic businesses. During the transitional period, paper or PDF invoices may continue to be used under certain conditions.
In practice, this means the receiving process should already work today. For issuance, the specific B2B case, the turnover threshold and the calendar year determine what applies.
The timeline from 2025 to 2028.
| Period | Rule | What it means for the business |
|---|---|---|
| Since 01.01.2025 | Ability to receive e-invoices | Also applies to small businesses and those using the small-business scheme. |
| 2025 and 2026 | General transitional period for other invoices | Paper remains possible; a simple PDF generally requires the recipient's consent. |
| 2027 | Extended transitional period up to 800,000 euros in prior-year turnover | Larger invoice issuers no longer fall under this turnover-based extension. |
| From 01.01.2028 | End of the general transitional periods | Domestic B2B transactions must generally be invoiced using an e-invoice unless an exception applies. |
What applies to hospitality businesses.
Day-to-day business with private guests is not the typical use case for the mandatory B2B e-invoice. It becomes relevant primarily when a business invoices another company, for example for corporate events, regular meal provision or catering.
At the same time, e-invoices already arrive through purchasing: beverage suppliers, energy providers and other business partners can send structured invoices. For almost every business, being ready to receive them is therefore more important in practice than the number of B2B invoices it currently issues itself.
The most important exceptions.
Not every invoice has to be issued as an e-invoice. Cases that are particularly relevant to small businesses include:
- low-value invoices up to 250 euros under section 33 UStDV,
- tickets that qualify as invoices,
- invoices from businesses using the small-business scheme for transactions exempt under section 19 UStG,
- invoices to private end customers.
Whether an exception actually applies in a particular case should be clarified once with the tax firm for recurring business processes.
Which formats qualify as an e-invoice.
Section 14 UStG requires a structured electronic format that enables electronic processing. In Germany, businesses mainly encounter:
- XRechnung: a structured XML data record,
- ZUGFeRD or Factur-X: a hybrid format consisting of a human-readable PDF and embedded structured data, provided the profile used meets the statutory requirements.
A standard PDF is not an e-invoice. Within the approved product scope, BuchhaltIQ supports XRechnung and Factur-X or ZUGFeRD.
How to prepare your business.
- Designate a dedicated invoice inbox and define team access to it.
- Check that XRechnung and ZUGFeRD can be displayed in a readable form.
- Identify outgoing B2B invoices and the relevant turnover from the previous year.
- Document the approval, correction and retention of incoming invoices.
- Agree with the tax firm how the structured data will be passed on.
The features page explains how BuchhaltIQ brings receipts, invoices and e-invoices together in the current operating record. The e-invoice checklist shows how to organise receipt in practice.
Frequently asked questions.
Does a small restaurant have to issue e-invoices?
The obligation to issue them generally applies to domestic transactions between businesses. Invoices to private guests are not affected. The transitional periods apply to B2B cases such as corporate catering; businesses using the small-business scheme may continue to transmit their own invoices as other invoices.
Is a standard PDF an e-invoice?
No. Since 2025, an e-invoice has been a structured electronic data record that can be processed electronically. A simple PDF, scan or photograph counts as another type of invoice.
What does the 800,000 euro threshold mean?
It extends the transitional period for issuing invoices. If the invoice issuer's turnover in the previous year did not exceed 800,000 euros, other invoices may still be used until the end of 2027. This general transitional period ends in 2028.
Must businesses using the small-business scheme be able to receive e-invoices?
Yes. The requirement to be ready to receive them also applies to businesses using the small-business scheme. For their own invoices, however, section 34a UStDV continues to permit another type of invoice.
Is an email inbox sufficient for receiving e-invoices?
According to the Federal Ministry of Finance's FAQs, an email inbox is sufficient as a transmission channel. The business also needs a reliable internal process for review, readability, matching and retention.
Sources.
This guide is not a substitute for tax or legal advice. Coordinate deadlines, data channels and responsibilities with your tax advisory firm.