E-invoicing in Germany (E-Rechnung): what freelancers need to know

Since 2025, e-invoicing between businesses in Germany has been mandatory – introduced in stages. When you have to do what, and which formats count.

What is an e-invoice (E-Rechnung)?

An e-invoice is an invoice in a structured data format under the European standard EN 16931 that software can read automatically. A PDF file or a photo is not an e-invoice, even if it arrives by e-mail.

E-invoicing deadlines in Germany

The obligation applies to invoices between businesses within Germany (B2B), not to invoices to private customers:

Since 1 January 2025: every business must be able to receive e-invoices – including Kleinunternehmer.
Until the end of 2026: paper and PDF invoices are still allowed with the client’s consent.
From 1 January 2027: businesses with prior-year turnover above €800,000 must send e-invoices.
From 1 January 2028: all businesses send e-invoices to other businesses.
Exempt: Kleinunternehmer when sending, and small invoices up to €250.

XRechnung or ZUGFeRD?

XRechnung is a pure XML file and the standard for invoices to public authorities. ZUGFeRD is a PDF file with embedded XML data: people read the PDF, software reads the data. From the EN 16931 (COMFORT) profile upwards, ZUGFeRD counts as an e-invoice. Both formats meet the requirement.

E-invoices with Kontelio

Kontelio imports incoming XRechnung and ZUGFeRD invoices, displays them in readable form and transfers the amounts into your bookkeeping. You can create outgoing invoices as XRechnung or ZUGFeRD – with the same mandatory details as any other invoice. The e-invoice is archived unalterably in line with GoBD.

Frequently asked questions

Do I have to send e-invoices as a Kleinunternehmer?

No. Kleinunternehmer are exempt from sending, but must have been able to receive e-invoices since 2025. An e-mail inbox is enough for that.

Is an e-mail inbox enough to receive e-invoices?

Yes. But you need software that makes the XML data readable, and you must keep the e-invoice in its original format.

Does e-invoicing also apply to invoices to private customers?

No. You can keep sending paper or PDF invoices to private customers.

More about the matching Kontelio feature: E-invoicing

Step by step in the Kontelio user manual: E-invoicing

As of: October 2026. General information, not tax advice.