Germany
XRechnung
Germany's CIUS of the EN 16931 standard for B2G and B2B. Invopop generates the XRechnung UBL or CII XML from GOBL, adds the Leitweg-ID buyer reference, and routes it over Peppol to the receiver.
UBL or CII syntax
XRechnung UBL V2.0 or CII V3, generated from the same GOBL source.
EN 16931 CIUS
Output conforms to Germany's national CIUS maintained by KoSIT.
Leitweg-ID handling
Public-sector invoices carry the Leitweg-ID buyer reference required for B2G submission.
Peppol transport
Pairs with the Peppol app to reach the receiver's Access Point.
ZUGFeRD
A hybrid PDF/A-3 invoice with embedded EN 16931 XML. Invopop produces ZUGFeRD V2 as UN/CEFACT CII, and the same engine also covers France's Factur-X V1 from a single GOBL source.
ZUGFeRD V2
Generated as UN/CEFACT CII built on the Supply Chain Reference Data Model for the German market.
Factur-X V1
The same CII output covers France's hybrid invoice profile.
EN 16931 aligned
Both formats follow the European semantic invoice standard.
The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.
Every field, every format
PDFs include every field the destination country requires, automatically.
Localized in 10+ languages
Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
Built-in email delivery
Invoices are emailed directly to clients from Invopop's domain or your own.
Invoices, credit notes and more
Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
Customisable templates
Templates support logo configuration, standard page layouts, and per-locale formatting.
Built on GOBL
Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.
E-invoicing
B2G
Mandatory- Format
- XRechnung (OASIS UBL or UN/CEFACT CII)
- Infrastructure
- Peppol
- Model
- Peppol
- Scope and deadline
- B2G since November 2020 — all invoices to public authorities
B2B
Planned- Format
- XRechnung, ZUGFeRD
- Infrastructure
- Direct exchange (email, portals)
- Model
- Post-audit
- Scope and deadline
- - Jan 1, 2025: Mandatory acceptance of EN 16931 e-invoice and interoperable formats - Jan 1, 2027: (Phase 1) Businesses with turnover +€800k no longer allowed to issue invoice in paper or unstructured (e.g. PDF) formats - Jan 1, 2028: (Phase 2) All remaining businesses no longer allowed to issue invoice in paper or unstructured (e.g. PDF) formats. EDI e-invoices not compliant with EN 16931 not allowed. (Excludes B2C simplified invoices)
B2C
Not requiredE-reporting
Periodic reporting
Planned- Scope and deadline
- Digital reporting obligation expected around 2030 under ViDA
More info
Country details
- Tax authority
- Bundesministerium des Innern (BMI)
- Archiving period
- 8 years
- E-signature
- Optional
- Regulation
-
- Wachstumschancengesetz · Growth Opportunities Act — B2B e-invoicing mandate
- § 14b Umsatzsteuergesetz · Invoice archival retention
- GoBD · Principles for the proper keeping of books and records in electronic form
- Directive 2014/55/EU · EU e-invoicing directive (B2G)
B2G e-invoicing mandatory
All invoices to German public authorities must be issued electronically, in XRechnung.
B2B receiving capability mandatory
All businesses must be able to receive EN 16931-compliant electronic invoices.
E-invoicing systems enforced to date
B2G invoices require sending through the Peppol network in the XRechnung format. In B2B, all German businesses must be able to receive e‑invoices in a structured format complying with the European standard EN 16931.
B2B e-invoicing for medium and large businesses
Businesses with annual turnover of at least EUR 800,000 must issue e‑invoices in the structured format (i.e., move away from paper or unstructured electronic formats).
B2B e-invoicing for all businesses
The requirement to issue structured e‑invoices extends to all businesses for domestic B2B transactions.
VAT in the Digital Age (ViDA)
Germany is preparing for EU-wide Digital Reporting Requirements, expected around 2030.