The mandate

Germany requires structured e-invoices (EN 16931 — XRechnung or ZUGFeRD, the latter embedding structured XML based on UN/CEFACT CII inside a PDF) for domestic B2B. Since 1 January 2025 every business must be able to receive them, without turnover threshold. Sending becomes mandatory on 1 January 2027 for businesses above €800k turnover, and on 1 January 2028 for everyone.

A PDF by e-mail does not qualify — the machine-readable dataset is the legal original and must be archived accordingly (GoBD).

Official sources