Germany e-invoicing — larger issuers’ transition ends
2026-12-31 · application
What changes?
End the permitted non-structured-invoice transition for covered domestic B2B supplies.
Who is affected?
German domestic B2B invoice issuers with previous-year turnover above EUR 800,000; excluding qualifying EDI transitional arrangements
When?
2026-12-31. Exact sourced end-of-transition date; first obligatory issuance is the following day (2027/2028). EDI and issuer exemptions must be checked.
What to do
- Check whether your business matches this scope: German domestic B2B invoice issuers with previous-year turnover above EUR 800,000; excluding qualifying EDI transitional arrangements
- Use compatible XRechnung/ZUGFeRD issuance or an accounting integration.
- Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
- Assign a responsible person and keep evidence of your applicability assessment and preparation.
Existing tools and providers
Germanized Pro
Primary source
Germany UStG §27(38), Wachstumschancengesetz
Checked 11 October 2026. Date evidence matched in freshly retrieved primary HTML.