W System / Germany e-invoicing deadlines + free XRechnung checker

Germany e-invoicing deadlines (2025–2028) + free XRechnung checker

Short answer: German businesses must be able to receive e-invoices for domestic B2B since 1 January 2025. From 1 January 2027, issuers with more than EUR 800,000 prior-year turnover must issue e-invoices; the remaining transition rules end on 31 December 2027. Accepted formats are EN 16931 structured invoices — in practice XRechnung or a compliant ZUGFeRD / Factur-X hybrid. Paste an XML (or upload a ZUGFeRD PDF) below to check it against EN 16931 and the KoSIT XRechnung rules. Free, no signup. Not tax advice.

XRechnung / EN 16931 XML or

Timeline

Date	What changes	Status (as of 27 Oct 2026)
1 January 2025	Every domestic B2B recipient must be able to receive an e-invoice (EN 16931)	in force
1 January 2027	Issuers with > EUR 800,000 total turnover in the previous year must issue e-invoices for domestic B2B (statutory exceptions apply)	upcoming
Until 31 December 2027	Transition: issuers at or below EUR 800,000 may still use other formats; certain EDI procedures may continue with the recipient's consent	in force
From 1 January 2028	General transition rules end; e-invoice issuing is the default for in-scope domestic B2B	announced in statute

Sources: BMF FAQ on e-invoicing (e-Rechnung); BMF letter of 15 October 2026 (PDF). See also our walkthrough of that letter: Germany: BMF letter of 15 October 2026.

What to build before 1 January 2027

Receive XRechnung (UBL and CII) and ZUGFeRD/Factur-X; store the structured XML, not only a PDF rendering.
Validate every outbound invoice with EN 16931 and the KoSIT XRechnung rules before send (BR-DE-* codes).
Flag users over the EUR 800,000 prior-year turnover threshold and force e-invoice issue from 1 January 2027.
Keep a readable rendition for the retention period; do not rely on "PDF by e-mail" as the legal invoice once issuing is mandatory.
Peppol is optional in Germany for domestic B2B (many flows use portal or e-mail of the XML); if you offer Peppol, look up scheme 9930.

API (same check from code)

Disclosure: W System makes the API this page calls. Free for 20 calls a day per IP, or a free API key (500 units/month).

curl -X POST "https://api.wsystem.dev/einvoice/validate?rules=xrechnung" \
  -H "Content-Type: application/xml" --data-binary @invoice.xml

Questions and answers

When must German businesses receive e-invoices?

Since 1 January 2025 every domestic B2B recipient in Germany must be able to receive an e-invoice (structured EN 16931). A PDF by e-mail is not enough for the receiving duty once the issuer is obliged to send an e-invoice.

When must German businesses issue e-invoices?

From 1 January 2027, issuers whose total turnover in the previous calendar year was more than EUR 800,000 must issue e-invoices for domestic B2B supplies (with the statutory exceptions). Other issuers may still use the transition rules until 31 December 2027; from 2028 the general transition ends.

What formats count?

An e-invoice is a structured electronic invoice that meets EN 16931. In practice that means XRechnung (UBL or CII) or a hybrid such as ZUGFeRD / Factur-X whose XML part is EN 16931-compliant. A plain PDF is not an e-invoice.

Does the BMF letter of 15 October 2026 change the dates?

No. The letter of 15 October 2026 (III C 5 - S 7287-a/00019/021/017) clarifies application rules and amends the VAT application decree; it keeps the statutory timeline (receive from 2025, issue above EUR 800,000 from 2027, transition end 31 December 2027). Details on our BMF letter page.

Is this tool the same as the free validator?

Yes in substance: it calls POST /einvoice/validate with rules=xrechnung on your XML or ZUGFeRD/Factur-X PDF. This page adds the German deadline context and a one-click XRechnung ruleset. Free tier: 20 calls per day per IP.

Is this tax advice?

No. Dates and scope come from the BMF FAQ and the 15 October 2026 BMF letter. Confirm with your tax adviser and the current BMF pages before you change your product.

Facts checked 2026-10-27. W System is the maker of this product. Not affiliated with the European Commission. Not legal or tax advice.