Germany’s e-invoicing requirements: What changes in 2027?

Since 1 January 2025, businesses in Germany have had to be able to receive e-invoices. The next deadline concerns issuing them: businesses with total turnover above €800,000 in 2026 will generally have to issue e-invoices for domestic B2B transactions from 2027. Statutory exemptions and a transitional arrangement for EDI remain in place.

Here is what the deadlines mean for your business and how you can handle e-invoices in Salesforce with XRSF.

What is an e-invoice?

An e-invoice contains structured data that software can read and process automatically. A standard PDF does not meet this requirement, even when sent by email.

Two formats are widely used in Germany:

• XRechnung: an XML format used, among other things, for invoices to public authorities.
• ZUGFeRD: a PDF with embedded XML data. Version 2.0.1 and later meet the e-invoicing requirements, except for the MINIMUM and BASIC-WL profiles.

You can open a ZUGFeRD invoice like any other PDF. For tax purposes, however, the structured XML data is the authoritative part.

Germany introduced mandatory e-invoicing through the Growth Opportunities Act. The aim is to simplify digital invoice processing and prepare for a future electronic reporting system.

Which businesses are affected?

The requirement to issue e-invoices generally applies to transactions between businesses established in Germany. Exemptions include:

• Invoices to consumers
• Small-value invoices of up to €250 including VAT
• Transport tickets
• Certain VAT-exempt transactions
• Invoices for supplies made by businesses using Germany’s small-business VAT scheme (Kleinunternehmer)

Businesses using the small-business VAT scheme must still be able to receive e-invoices. Their exemption only covers issuing them.

What happens if you use the wrong invoice format?

Where an e-invoice is required, a standard PDF or paper invoice does not meet the format requirement. This may mean having to correct the invoice and can raise questions about your customer’s input VAT deduction.

Check both the invoice details and the format before sending it. Technical validation can help identify errors.

What are the deadlines?

EDI procedures that do not yet meet the e-invoicing requirements have a separate transitional period until the end of 2027.

If your deadline is in 2027, allow time for configuration and testing. Check whether your existing customer records contain all the information you need to issue invoices.

E-invoicing in Salesforce with XRSF

XRSF lets you create, send and receive XRechnung and ZUGFeRD invoices directly in Salesforce, using the data already stored in your CRM.

Create and send invoices

Use your Salesforce records to generate XRechnung or ZUGFeRD invoices and automate recurring billing tasks. This saves you from entering customer and order details again in another system.

Handle incoming invoices

XRSF receives XRechnung and ZUGFeRD invoices in Salesforce and makes their structured data available for processing. There is no need to copy the invoice details manually.

Validate and view invoices

Use our validation tool to check whether a file meets the technical requirements of its invoice format.

Our visualisation tool displays XML invoices in a readable form so you can review their contents.

Pricing and free trial

XRSF starts at €160 per month for 1,000 incoming and outgoing invoices. There is no limit on the number of users; pricing is based on invoice volume.

You can try XRSF free for 30 days through Salesforce AppExchange.

How to set up XRSF

1. Check your requirements: Confirm when your business must start issuing e-invoices and which formats your customers need.
2. Install XRSF: Install the app through Salesforce AppExchange and start your free trial.
3. Configure and test: Set up your invoice templates and use sample invoices to check the data, format and delivery.
4. Start using it: Switch your invoicing process over and decide how incoming invoices will be checked and retained.

Frequently asked questions

Do I have to issue e-invoices from 2027?

Generally, yes, if your total turnover in 2026 exceeded €800,000 and the transactions fall within the requirement. At or below that threshold, you can use the transitional arrangement until the end of 2027. Statutory exemptions, including the exemption for businesses using Germany’s small-business VAT scheme, remain in place.

Is a PDF invoice sent by email enough?

A standard PDF does not qualify as an e-invoice. During the transitional periods, you can continue to use it with the recipient’s consent. ZUGFeRD includes structured XML data and can meet the requirements.

Does the requirement apply to invoices sent to consumers?

No. The requirement described here applies to transactions between businesses established in Germany.

Should I use XRechnung or ZUGFeRD?

That depends on your customers’ requirements. ZUGFeRD includes a PDF that can be read directly. XRechnung is often required by public authorities. XRSF supports both formats.

How long do I need to retain e-invoices?

The retention period under German VAT law is generally eight years. Keep at least the structured part intact in its original form. For ZUGFeRD, saving or printing only the visible PDF representation is therefore insufficient.

Do I also need accounting software?

You do not need separate accounting software to create, send and receive e-invoices with XRSF. Your bookkeeping and tax filing processes may have additional software requirements.

Try XRSF

Book a demo to see how XRSF fits your invoicing process, or try the app directly in Salesforce.

> Book a demo

> Start your 30-day free trial

For questions, call [0800 25 68 396]+498002568396 or email support@xrsf.de.

This page provides general information and does not constitute tax advice.