Are you ready for the switch to e-invoicing?
E-invoicing – what you need to know now
Since 1 January 2025, companies in Germany must be able to receive electronic invoices (e-invoices). This was decided with the Growth Opportunities Act. Transitional periods apply to issuing and sending e-invoices. We show you what applies and how to prepare.
The deadlines at a glance
Since 01.01.2025Companies must be able to receive and process e-invoices. A PDF file sent by email is not an e-invoice within the meaning of the law.
Until 31.12.2026Paper and PDF invoices may still be issued; a PDF invoice only if the recipient of the invoice agrees.
Until 31.12.2027Paper and PDF invoices are only permitted if the issuer of the invoice had a total turnover of no more than 800,000 euros in the previous year (for PDF still with the recipient's consent).
From 01.01.2028The e-invoicing obligation applies to all companies: invoices to other companies in Germany must be issued and transmitted as e-invoices.
Exceptions
Exempt from the e-invoicing obligation are, among others, small-amount invoices of up to 250 euros and travel tickets. Invoices to private customers are not affected either.
As of: October 2026. This article does not replace tax advice.
Contact
Do you have questions or would you like advice?
We are happy to help! Call us or send us a message. Together we will discuss your concerns and find an individual solution that suits you.
- Phone02104 8004003
- Mobile0151 46479646
- Emailinfo@el-es.de
- AppointmentBook an appointment online
- AddressMarie-Curie-Straße 20, 40822 Mettmann
Plan route
Your message
Answer a few short questions – we will get back to you.
English 
German