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Germany E-Invoicing Mandate

Mandatory

B2G mandatory — B2B voluntary with growing adoption

Mandatory since: November 2017
Enforcement: Upcoming enforcement
Required formats: XRechnung
AI Summary

Germany mandates XRechnung (a pure XML format based on EN 16931) for all invoices to federal and state government entities (B2G). The mandate has been in effect since November 2017 for federal authorities. B2B e-invoicing remains voluntary, though XRechnung adoption is increasing as businesses prepare for potential EU-wide mandates. Germany uses the Peppol network for government invoice routing and maintains XRechnung validation tools through KoSIT.

Grounded in official sources listed below. Not a substitute for legal or tax advice.

Quick Answers

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Who Is Affected

  • All federal and state government entities (B2G)
  • B2B businesses are not mandated but XRechnung adoption is growing

Invoice Types in Scope

B2G

Transmission Routes

Businesses operating in Germany can transmit e-invoices through one or more of the following routes, depending on the recipient type and technical infrastructure.

Peppol Network Route

Send and receive invoices via the Peppol global e-delivery network using a certified access point.
Direct API / Government Portal Route

Transmit invoices directly via the country's government platform or API without a Peppol intermediary.

Common Mistakes to Avoid

  • Confusing ZUGFeRD (PDF+XML) with XRechnung (pure XML) — they are different formats
  • Missing mandatory EN 16931 BT fields in the XML output (e.g., BT-45 buyer VAT)
  • Incorrect BT codes — using wrong business term identifiers
  • Not registering Peppol endpoint for direct government delivery

Upcoming Milestones

January 2028
Planned
EU B2B mandate expectation

Expected EU-wide B2B e-invoicing mandate under ViDA package (pending legislative adoption). Source: European Commission ViDA proposal.

Implementation Checklist

  1. 01

    Determine if B2G or B2B applies

    Critical Legal

    XRechnung is mandatory for all B2G invoices to German public authorities. B2B e-invoicing in Germany is currently voluntary. Source: German Federal Ministry of Finance e-invoicing guidance.

  2. 02

    Configure ERP for XRechnung format

    Critical Technical

    XRechnung is based on EN 16931. Ensure your ERP can generate valid XRechnung XML with all mandatory fields per the XRechnung specification. Source: KoSIT XRechnung specification.

  3. 03

    Validate against XRechnung schema

    Critical Technical

    Use available validation tools (e.g., from KoSIT) to verify your XRechnung output matches the official specification before sending. Source: KoSIT XRechnung validation suite.

  4. 04

    Use Peppol network or direct delivery

    Operational

    XRechnungen can be delivered via Peppol network (using an access point) or directly via email/web portal depending on recipient capability. Source: XRechnung.de official guidance.

  5. 05

    Register Peppol endpoint for government delivery

    Technical

    If delivering to federal agencies via Peppol, register your Peppol ID with the relevant government entity. Source: Federal Procurement Office (Beschaffungsamt) Peppol guidance.

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E-Invoice Standards for Germany

EN 16931 Regional

CEN (European Committee for Standardization)

7 countries
Peppol BIS 3 Universal
Peppol

OpenPeppol AS (non-profit)

7 countries
XRechnung National

KoSIT (Koordinierungsstelle für IT-Standards, Germany)

1 countries

ERP Systems for Germany

SAP S/4HANA Enterprise

SAP SE

Native support Yes
Complexity high
6 countries

Official Sources

All information on this page is based on the sources listed below. Always verify current requirements with the issuing authorities.

Last reviewed: 2026-05-10