Electronic invoicing in Germany
Centrally manage the issuing, receipt and archiving of electronic invoices with Comply Platform, which is fully compliant with German requirements and supports both XRechnung and PEPPOL, ensuring security and traceability in accordance with BMF (Bundesministerium der Finanzen, or German Federal Ministry of Finance) requirements.
Compliance: Forthcoming obligations and deadlines
The Wachstumschancengesetz (Growth Opportunities Act), passed in March 2024, is a fiscal and administrative reform aimed at stimulating the German economy through investment incentives, simplified bureaucracy, and digitization measures.
- January 1, 2025: All companies had to be able to receive and process structured electronic invoices that conform to the European standard EN 16931.
- By January 1, 2027: Businesses with an annual turnover exceeding €800,000 must issue structured electronic invoices.
- By January 1, 2028: The electronic invoicing obligation will extend to all B2B transactions, without exception.
Features of e-invoicing in Germany
A decentralized approach based on standards such as XRechnung and the PEPPOL network.
Public and private platforms
In Germany, both government and private platforms handle e-invoicing. ZRE and OZG-RE process invoices for federal authorities, with the recommended standard format being XRechnung.
Comply Platform offers integrated B2B invoice management solutions that support different formats and ensure connectivity to public platforms.
E-invoicing formats in Germany
XRechnung is the mandatory German national standard format for invoicing public administration entities (B2G). Based on XML, it complies with the European standard EN 16931 and has a rigid structure. It is highly compatible with public systems and, more recently,with those of private companies.
ZUGFeRD is a hybrid format developed in cooperation with the French authorities (Factur-X) that combines a readable PDF file with an XML attachment conforming to EN 16931. The recommended future version is ZUGFeRD 2.3.2, which is compatible with XRechnung.
International e-invoicing formats
UBL ISO/IEC 19845:2015
- This internationally recognized XML format is based on the ISO/IEC 19845 standard.
- It is also accepted in Germany if it complies with EN 16931.
Cross Industry Invoice XML, UN/CEFACT
- UN/CEFACT, the world reference body for EDI, developed this format.
- It is also valid if it complies with EN 16931 (global version).
Accessibility through Peppol
The only universal requirement is that electronic invoicing be accessible through Peppol.
Comply Platform is a Peppol-certified Access Point that enables secure, compliant connectivity to the Peppol network for business transactions with Germany.
E-invoice issuing and receiving with Comply Platform
Thanks to the direct extraction plug-in for your company’s ERP system (such as SAP ECC, S/4HANA, Microsoft Dynamics 365 Business Central, or Sage), Comply Platform can generate and transmit compliant e-invoices. It can also monitor transaction flows and delivery statuses in real time.
Comply Platform allows you to automatically receive electronic invoices from current international platforms and networks, such as SdI, Peppol, and EDI. With Comply Platform, you can digitally manage accounts payable all the way through to final posting in your ERP system.
Format comparison
| Characteristic | XRechnung | ZUGFeRD |
|---|---|---|
| Format | XML only | PDF/A-3 + XML |
| Use with the PA | ✅ Mandatory | ⚠️ Only if it complies with XRechnung |
| B2B use | 🚫 Rare | ✅ Common |
| Human readability | ❌ No | ✅ Yes |
| Process automation | ✅ High | ✅ High |
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Electronic Invoicing in Germany
Receiving and sending invoices via networks and platforms.
F.A.Q.
What formats are accepted for e-invoicing in Germany?
The main formats accepted for e-invoicing in Germany are XRechnung and ZUGFeRD. Both are compliant with European e-invoicing regulations (Directive 2014/55/EU), but have different characteristics:
XRechnung
- This is a structured XML file in accordance with the German standard defined by the Coordinating Body for IT Standards (KoSIT).
- It does not contain a visual representation of the invoice, such as a PDF.
- It ensures direct integration with government accounting systems.
ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland)
- This is a hybrid format that combines a PDF/A-3 file with an XML attachment containing the invoice data in a structured (machine-readable) format.
- It can be used both in the public sector (as long as it complies with the XRechnung specification) and in B2B transactions.
- It allows immediate reading of the document (thanks to the PDF format) and automatic data processing of the data (via the XML file).
- It is available in several versions, including ZUGFeRD 2.1.1, which complies with the European standard EN 16931.