🇩🇪
Germany
EuropeMandatory
Germany mandated B2G e-invoicing in XRechnung format and launched B2B e-invoice mandate in 2025. Adopts EN 16931 standard.
Legal Framework
Legal Basis
Regulated by E-Rechnungsgesetz (E-Invoice Act) and EU Directive 2014/55/EU.
Key Regulations
- B2G mandate: Mandatory at federal level since November 27, 2020
- B2B mandate: Started January 1, 2025, phased transition
- Wachstumschancengesetz: Legal basis for B2B e-invoice mandate
- All federal suppliers must send invoices in XRechnung format
Technical Requirements
Technical Requirements
Format
- XRechnung: German national e-invoice standard (EN 16931 compliant)
- ZUGFeRD 2.x: Hybrid format (PDF + XML)
Transmission
- Via Peppol network (B2B/B2G)
- ZRE/OZG-RE portal (federal B2G)
Validation
- EN 16931 Schematron rules
- KoSIT validator tool
Document Types
- XRechnung
- ZUGFeRD
Key Dates
2020-11-27
B2G e-invoice mandate
2025-01-01
B2B e-invoice mandate start
TaxTen Service
TaxTen supports e-invoice sending and receiving in XRechnung and ZUGFeRD formats via Peppol network.
Apply Now