E-invoicing in Germany: a guide for foreign suppliers
Germany is moving business invoicing to structured e-invoices between 2025 and 2028. If you supply German customers, here is what changes, which format to use, and how to create a valid German e-invoice in English without German software.
What changes and when
Receiving is mandatory
Since 1 January 2025, every business established in Germany must be able to receive e-invoices from other domestic businesses.
Larger businesses issue
From 1 January 2027, businesses with a previous-year turnover above EUR 800,000 must issue e-invoices to domestic business customers.
Everyone issues
From 1 January 2028, the obligation applies to all businesses established in Germany. Until then, paper and PDF invoices remain allowed under transition rules.
Does this apply to you?
The German mandate covers supplies between businesses established in Germany. If you have no establishment in Germany, you are generally not obliged to issue e-invoices to German customers.
In practice, two things still bring you to e-invoicing. German customers increasingly process incoming invoices automatically and ask suppliers for structured invoices. And public authorities, above all at federal level, generally accept only e-invoices, regardless of where the supplier is based.
Whether you need a German VAT registration and which VAT treatment applies depends on what you supply. Check your individual case with your tax adviser.
ZUGFeRD or XRechnung?
ZUGFeRD (Factur-X)
A PDF that looks like a normal invoice, with the structured data embedded as XML. Your customer can read it and their software can process it. In France the same format is called Factur-X.
XRechnung
Pure XML without a visual layout, the German standard for public-sector invoicing. It requires the Leitweg ID of the authority and contact details of the supplier.
EN 16931
Both formats implement the European standard EN 16931. A plain PDF, a scan or a Word file is not an e-invoice, even if sent by email.
Routing for authorities
The Leitweg ID (field BT-10, buyer reference) routes the invoice to the right office. The authority gives it to you, usually in the order. Without it, an XRechnung is rejected (rule BR-DE-15).
More on the format: Create an XRechnung · ZUGFeRD sample invoice
How to create German e-invoices with sichere-erechnung.de
The interface is available in English. Enter your company with its own country, address and VAT ID, your sender details do not have to be German.
Choose English as the invoice language, the fixed texts in the PDF and in the e-invoice data then appear in English. Invoices in foreign currency are possible.
Select the scheme that fits your supply, for example reverse charge for cross-border services to German businesses. Which one applies is a question for your tax adviser.
ZUGFeRD for business customers, XRechnung with Leitweg ID for authorities. Every invoice is validated with the official KoSIT validator before delivery, an invalid XRechnung is not delivered and not charged.
Send the invoice by email from the app or upload the file to the authority's invoice portal. A copy stays in your account archive.
Receiving e-invoices from Germany?
Check any ZUGFeRD or XRechnung file for free and without an account: e-invoice validator. You see whether it meets EN 16931, which rules are violated in plain language, and whether the bank details look manipulated. For invoices you send to customers outside Germany, see e-invoices in English and for customers abroad.
FAQ: e-invoicing in Germany
Do I have to send e-invoices to German customers as a foreign supplier?
Generally not, if you have no establishment in Germany: the German mandate covers supplies between businesses established in Germany. Many German customers still ask for e-invoices, and public authorities usually only accept them. Check your individual case with your tax adviser.
Which format should I use, ZUGFeRD or XRechnung?
For business customers ZUGFeRD is the common choice: a PDF that people can read, with the structured data embedded. For public authorities XRechnung is the safe choice. Both follow the European standard EN 16931.
Can the invoice be in English?
Yes. German VAT law does not require German as the invoice language, although a tax office may ask for a translation. You can set English as the invoice language for each invoice.
Is a PDF invoice by email still accepted?
Between businesses, during a transition: until the end of 2026, and until the end of 2027 if the issuing German business had a previous-year turnover of up to EUR 800,000. A plain PDF is not an e-invoice, though, and authorities generally do not accept it.
Do you transmit the invoice for me?
We create and validate the file. You can send it by email directly from the app or upload it to the invoice portal of a public authority. We do not transmit via Peppol.
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