Germany
DEGermany uses XRechnung and Peppol for public-sector invoicing and is phasing in structured B2B e-invoicing under the VAT Act, without a clearance or real-time reporting platform.
Guide reviewed .
Invoicing and electronic documents
OZG-RE
The federal invoice receipt platform. Since September 2025 it is the single receipt platform for the federal administration; suppliers register once and can deliver by web entry, upload, Peppol or e-mail.
XRechnung, or another EN 16931 standard such as ZUGFeRD 2.2.0 in the XRECHNUNG profile · Official source: E-Rechnung Bund · federal e-invoicing and OZG-RE
ZRE
The former central federal receipt platform, operated by ITZBund. Its invoice recipients moved to OZG-RE in 2025 and ZRE was shut down at the end of 2025.
XRechnung · Official source: E-Rechnung Bund · consolidation of ZRE and OZG-RE
XRechnung
The national CIUS of EN 16931 for public-sector invoices, operated by KoSIT for the IT Planning Council. Version 3.0 remains in force until at least 31 July 2027; a preliminary version 4.0 was published in September 2026.
EN 16931 in UBL 2.1 or UN/CEFACT CII · Official source: KoSIT · XRechnung standard
ZUGFeRD
A hybrid invoice format developed by Forum elektronische Rechnung Deutschland, combining a readable PDF with structured invoice data.
PDF/A-3 with embedded UN/CEFACT CII XML · Official source: FeRD · ZUGFeRD and Factur-X
Peppol
A delivery channel to OZG-RE and other public receivers. The receiver ID is normally 0204 followed by the Leitweg-ID, and the Leitweg-ID must also appear in the invoice. KoSIT is Germany’s Peppol Authority.
XRechnung via Peppol BIS Billing · Official source: E-Rechnung Bund · Peppol channel
Germany has two separate regimes. Public-sector invoices follow procurement law: federal suppliers send XRechnung (or another EN 16931 standard) to OZG-RE, and need both the buyer’s Leitweg-ID and a one-time OZG-RE registration even when they deliver through Peppol. Invoices to state and municipal buyers follow the rules of each federal state. See E-Rechnung Bund on Peppol delivery.
Domestic B2B e-invoicing is a VAT rule, not a network mandate. The VAT Act requires a structured EN 16931 format (or an agreed format with extractable data), but it does not prescribe Peppol, a platform or reporting to the tax authority. Peppol is one way to exchange such invoices. Check which transitional rule applies to the issuer in 2026 and 2027; see § 27 VAT Act.
Legal guide
B2G · federal administration
MandatorySince 27 November 2020, suppliers must issue and transmit invoices to federal contracting authorities electronically through a federal administrative portal. Direct orders up to €1,000 and the regulation’s other listed exceptions are excluded. XRechnung is the default; another EN 16931 standard is allowed.
Official source: Gesetze im Internet · E-Rechnungsverordnung § 3, obligation and exceptionsB2G · federal states
Varies by stateThe federal states implement e-invoicing under their own laws, so obligations, dates and thresholds differ. Leitweg-ID assignment is central in some states and passed on with the order in others. Check the buyer’s state rules.
Official source: E-Rechnung Bund · e-invoicing in the federal statesB2B · business invoices
Phased; receiving mandatory since 1 January 2025For supplies between businesses established in Germany, the invoice must be an e-invoice in a structured format. The format must follow EN 16931, or be agreed between the parties if the required data can be extracted into an EN 16931-compliant or interoperable format. Supplies exempt under § 4 Nos. 8–29 VAT Act are not covered by the invoicing duty.
Official source: Gesetze im Internet · VAT Act § 14, invoices and e-invoicesB2B · transition
Transition until 31 December 2027For supplies in 2025 and 2026, paper invoices remain allowed, as do other electronic formats with the recipient’s consent. For supplies in 2027, this applies only to issuers whose prior-year total turnover was at most €800,000. Agreed EDI invoices that do not meet the format remain allowed for supplies in 2027.
Official source: Gesetze im Internet · VAT Act § 27, transitional rulesB2B · small amounts
ExceptionInvoices up to €250 in total may always be sent as other invoices instead of e-invoices. This simplification does not apply to supplies under §§ 3c, 6a and 13b VAT Act.
Official source: Gesetze im Internet · VAT Implementing Ordinance § 33, small-amount invoicesE-reporting
No real-time reporting systemThe European Commission’s country page records no real-time VAT reporting and no B2C e-invoicing mandate. The e-invoice is exchanged directly between the parties.
Official source: European Commission · eInvoicing in Germany
Timeline
-
Federal e-invoicing regulation in force
Federal contracting authorities had to receive e-invoices; federal sub-central authorities followed on 27 November 2019.
Official source: Gesetze im Internet · E-Rechnungsverordnung § 11, entry into force -
Federal supplier obligation
Suppliers to the federal administration had to send e-invoices, with the €1,000 direct-order exception.
Official source: Gesetze im Internet · E-Rechnungsverordnung § 11, entry into force -
Growth Opportunities Act published
The Wachstumschancengesetz (BGBl. 2024 I Nr. 108) introduced the domestic B2B e-invoicing rules.
Official source: Federal Law Gazette · Wachstumschancengesetz, BGBl. 2024 I Nr. 108 -
B2B e-invoicing starts
Businesses had to be able to receive e-invoices; transitional rules let issuers keep sending paper and other invoices.
Official source: E-Rechnung Bund · e-invoicing between businesses -
Federal platforms consolidated
All 187 technical invoice recipients had moved from ZRE to OZG-RE.
Official source: E-Rechnung Bund · consolidation of ZRE and OZG-RE - Upcoming at review
Issuing duty for larger businesses (upcoming)
Issuers with prior-year turnover above €800,000 can no longer use paper or other invoices; agreed EDI remains possible during 2027.
Official source: Gesetze im Internet · VAT Act § 27, transitional rules - Upcoming at review
Transition ends (upcoming)
The remaining transitional rules have expired for all domestic B2B issuers.
Official source: Gesetze im Internet · VAT Act § 27, transitional rules
Peppol in Germany
- Directory participants
- 14,818
- Document families
- 22
Peppol Authority: Koordinierungsstelle für IT-Standards (KoSIT).
55 certified service providers based in Germany.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 12,414 participants
- 12,209 participants
- ApplicationResponse5,046 participants
- CrossIndustryInvoice4,463 participants
- 485 participants
- 303 participants
- unknown173 participants
- 38 participants
- 38 participants
- 27 participants
- 10 participants
- 5 participants
- APData1 participant
- CrossDomainAcknowledgementAndResponse1 participant
- Document1 participant
- EndUserStatisticsReport1 participant
- MaintenanceInstruction1 participant
- QueryRequest1 participant
- QueryResponse1 participant
- Reminder1 participant
- SubmitObjectsRequest1 participant
- TransactionStatisticsReport1 participant
Registrations over time
Peppol Directory data as of .
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| 1 | |
| 1 | |
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| 1 | |
| 1 | |
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| 1 | |
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| 6 | |
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| 4 | |
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| 64 | |
| 6 | |
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| 43 | |
| 18 | |
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| 63 | |
| 5 | |
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| 5 | |
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| 18 | |
| 29 | |
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| 13 | |
| 925 | |
| 20 | |
| 35 | |
| 97 | |
| 39 | |
| 27 | |
| 38 | |
| 159 | |
| 198 | |
| 251 | |
| 33 | |
| 70 | |
| 47 | |
| 88 | |
| 57 | |
| 77 | |
| 36 | |
| 29 | |
| 76 | |
| 143 | |
| 312 | |
| 1,108 | |
| 442 | |
| 302 | |
| 214 | |
| 148 | |
| 105 | |
| 115 | |
| 138 | |
| 170 | |
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| 147 | |
| 255 | |
| 381 | |
| 410 | |
| 261 | |
| 350 | |
| 281 | |
| 215 | |
| 434 | |
| 666 | |
| 1,208 | |
| 1,039 | |
| 1,153 |
Registration dates in the current Directory snapshot.