Germany e-invoicing — smaller issuers’ transition ends

What changes?

End the permitted non-structured-invoice transition for covered domestic B2B supplies.

Who is affected?

German domestic B2B issuers with previous-year turnover up to EUR 800,000, subject to exceptions

When?

2027-12-31. 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

1. Check whether your business matches this scope: German domestic B2B issuers with previous-year turnover up to EUR 800,000, subject to exceptions
2. Use compatible XRechnung/ZUGFeRD issuance or an accounting integration.
3. Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
4. 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.