Germany

Timeline

2020-11	XRechnung mandatory for suppliers to federal public bodies — suppliers to government
2025-01-01	All businesses must be able to receive structured e-invoices (B2B) — all businesses
2027-01-01	Issuing structured e-invoices mandatory for businesses with turnover > €800k — larger businesses
2028-01-01	Issuing mandatory for all businesses — all businesses

How to connect

Register with a Peppol-certified Service Provider such as Verteco.
Verify your company (Handelsregister/VAT) and confirm identifier ownership.
Your VAT number (9930 scheme) is registered and published to the SMP.
Receive immediately; send via portal, e-mail gateway, API or ERP connector.

Identifier schemes

`0204`	Leitweg-ID (public sector routing)	`0204:991-33333TEST-33`
`9930`	German VAT number	`9930:DE123456789`

Supported formats

Peppol BIS Billing 3.0
XRechnung (CIUS)
ZUGFeRD / Factur-X (hybrid)

Reporting & CTC model

4-corner

KoSIT acts as the German Peppol Authority. B2G routing uses Leitweg-ID addressing; XRechnung is the reference CIUS of EN 16931. No extra local accreditation is needed for Service Providers in B2B flows.

Penalties

An invoice that does not meet the structured format requirements is not a valid invoice for VAT purposes once issuing becomes mandatory — input VAT deduction is at risk and tax audits flag non-compliance.

Popular integrations

Frequently asked questions

Is Peppol mandatory in Germany?

Not by itself for B2B — the mandate requires EN 16931-compliant structured invoices, format-neutral. Peppol BIS satisfies it and the Peppol network is the most interoperable delivery channel; several federal states require Peppol for B2G.

XRechnung or ZUGFeRD — which one do I need?

Both are EN 16931-compliant. XRechnung is required in B2G; in B2B either works if your counterparty can process it. Sending Peppol BIS over the network avoids bilateral format negotiations entirely.

What changes in 2027?

From 1 January 2027 businesses with more than €800k turnover must issue structured e-invoices; paper and plain PDF stop being allowed for them.