NMS - New Media Service GmbH
A person at a desk checking invoice documents next to a laptop
AI-generated

German e-invoicing mandate: a five-question self-check

From 1 January 2027, companies with more than 800,000 euros turnover must send e-invoices. Five questions tell you which date applies to you.

Book a consultation

ISO 27001 · Microsoft Solutions Partner

Müssen Sie ab Januar E-Rechnungen versenden?

Fünf Fragen, keine Anmeldung, Ergebnis sofort. Die Auswertung läuft in Ihrem Browser; wir speichern nichts, solange Sie uns nichts schicken.

1. What was your turnover in the last financial year?

What counts is total turnover in the preceding calendar year.

2. Do you invoice other companies in Germany?

The obligation applies to transactions between domestic companies.

3. How do you send invoices today?

A PDF sent by e-mail is not an e-invoice within the meaning of the law.

4. Can you receive and process a structured e-invoice today?

Being able to receive one has been mandatory since 1 January 2025, with no transition period.

5. How long does it take you from receiving an invoice to paying it?

This question does not decide the obligation: it shows what the changeover can additionally bring.

5 questions to go.

What applies when

The obligation arrives in stages, and the first one has already passed. Anyone unable to receive a structured invoice today has been behind for eighteen months.

  • Since 1 January 2025: being able to RECEIVE e-invoices is mandatory, with no transition period

  • Until 31 December 2026: sending on paper or as PDF remains permitted for everyone

  • From 1 January 2027: sending becomes mandatory above 800,000 euros prior-year turnover

  • From 1 January 2028: sending becomes mandatory for everyone; the EDI exemption ends on 31 December 2027

Why a PDF is not an e-invoice

An invoice sent as a PDF is a picture of an invoice. An e-invoice within the meaning of the law is a structured data set that software can read without retyping -- XRechnung or ZUGFeRD.

What we do not do

We do not tell you whether an obligation applies in your case; that is applying the law. The self-check reproduces the statutory criteria and adds up your answers. Whatever remains open belongs with your tax adviser.

How to start

With a thirty-minute conversation. Book an appointment.

Jan Emmerich, Managing Director of NMS

Solutions in a new dimension.

One conversation is enough to find out where IT, Microsoft Cloud and AI can take real weight off day-to-day business.

Your contact: Jan Emmerich, Managing Director

Get in touch+49 7731 969390