E-invoicing FAQ
Do German businesses have to accept e-invoices since 2025?
Yes. Since 1 January 2025 all domestic businesses in Germany must be able to receive e-invoices under EN 16931. An e-mail inbox is sufficient.
When do I have to send e-invoices myself?
Businesses with an annual turnover above €800,000 from 1 January 2027, everyone else from 1 January 2028. Until then transitional rules apply, e.g. paper or PDF with the recipient's consent.
Are there exceptions to the e-invoicing mandate?
Yes. The mandate only covers transactions between domestic businesses. Exceptions include invoices to private consumers, small-amount invoices up to €250, invoices from small businesses (Kleinunternehmer) and most tax-exempt supplies.
Is an ordinary PDF an e-invoice?
No. Common structured e-invoice formats include XRechnung and ZUGFeRD from version 2.0.1 (except MINIMUM and BASIC-WL). The issuer and recipient may also agree on another format if all information required for VAT purposes can be extracted correctly and completely. An ordinary PDF is an "other invoice".
How do I open an XRechnung XML file?
With a viewer like this one: drag the file into your browser, read the invoice, and save it as PDF via the print dialog if needed. The file stays entirely on your computer.
Is my invoice data uploaded anywhere?
No. Invoice data is processed locally in your browser; the viewer neither uploads it nor stores it persistently. The viewer sets no cookies and loads no analytics or tracking scripts in your browser. Website requests are analysed on the server using GoAccess with shortened IP addresses; access logs are deleted after 14 days at the latest. Loading the website and its resources separately sends technical request data to the web server. When printing or saving a PDF, you choose the destination in the browser dialog.
Does this viewer fully validate my invoice?
No. The basic checks cover selected required fields and totals. They do not replace full EN 16931 or XRechnung validation. Even without findings, neither conformity nor acceptance by public authorities is confirmed; no tax or legal assessment is provided.
Source for obligations, deadlines and exceptions: German Federal Ministry of Finance, e-invoicing FAQ (German) (as of 23 March 2026, retrieved 23 September 2026). This page is not legal or tax advice.