​​Ready for E-Invoicing: Deadlines, Requirements, and Practical Next Steps​

What Businesses Need to Know Before 2027 and 2028

Germany's e-invoicing mandate is already underway. Since January 2025, businesses must be able to receive electronic invoices. The next phase focuses on invoice issuance, and many organizations are still unclear about which requirements apply to them.

The biggest source of confusion is that there are two different compliance timelines, depending on how invoices are currently exchanged.

Watch the webinar on demand to understand what these changes mean for your business and what actions you should take now.

Two Deadlines. Two Rules.

Many businesses assume the same deadline applies to everyone. In reality, the rules differ for companies using PDF invoices and those already operating with EDI.

If you send invoices as PDF or paper

• PDF and paper invoices remain permissible until December 31, 2026.
• From January 1, 2027, e-invoicing becomes mandatory for businesses whose 2026 turnover exceeds €800,000.
• From January 1, 2028, e-invoicing becomes mandatory for all businesses.

Existing EDI processes may continue through December 31, 2027.

• From January 1, 2028, EDI remains permissible under specific compliance conditions for existing and new connections.

The €800,000 turnover threshold applies to PDF and paper invoicing. It is not part of the EDI transition rule.

Why This Matters

A common misconception is that any invoice sent electronically qualifies as an e-invoice. That's not the case.

An e-invoice must contain structured, machine-readable data that can be processed automatically. A standard PDF invoice does not meet this requirement. Formats such as XRechnung and compliant ZUGFeRD profiles do.

For organizations using EDI, the news is encouraging: the mandate does not require you to replace your existing EDI environment. What matters is ensuring invoice data can be extracted and transformed in line with EN 16931 requirements.

Preparing for What's Next

Organizations that start preparing now can avoid last-minute compliance projects and reduce business risk.

Focus on three areas:

• Review your current invoicing processes and formats.
• Confirm trading partner and customer requirements.
• Validate data quality and compliance readiness.