E‑Rechnung Compliance Guide 2026 (Germany)

A short, practical checklist for Germany (B2B) in 2026.

• E‑Rechnung Check Tool
• SERVICE ERECHNUNG AUTOMATION

TL;DR (2026)

• Since 1 Jan 2025, an E‑Rechnung is a structured invoice (plain PDFs are “other invoices”).
• Businesses must be able to receive E‑invoices since 2025.
• Sending: transition rules apply in 2025–2027; full mandatory B2B sending is scheduled for 2028 (with a turnover threshold affecting 2027).

What to implement in 2026

1. Choose format (XRechnung / ZUGFeRD)
2. Choose delivery (email/portal/API)
3. Validate before sending
4. Archive the structured original
5. Define rejection handling

• TOOL ERECHNUNG CHECK

• E‑Rechnung Check

• Automation ROI

• E‑Rechnung automation service

Frequently Asked Questions

What is E‑Rechnung?

E‑Rechnung (electronic invoice) is a structured digital invoice format required for B2G (business-to-government) transactions in Germany. From 2025, structured invoices are required, and B2B e-invoicing becomes mandatory in phases through 2028.

What's the difference between XRechnung and ZUGFeRD?

• XRechnung: Pure XML format, required for German public sector (B2G). Follows EN 16931 standard.
• ZUGFeRD: PDF/A-3 with embedded XML. Human-readable PDF plus machine-readable XML. Better for B2B where recipients may not have XML systems.

Do I need to send E‑Rechnungen in 2026?

For B2G: Yes, mandatory since 2020. For B2B: Transition rules apply 2025-2027. Full mandatory sending starts 2028, but businesses with turnover above threshold must comply earlier.

What is a Leitweg-ID?

Leitweg-ID (routing identifier) is required for German public sector invoices. It ensures invoices reach the correct department. You receive this from your public sector customer.

Can I still send PDF invoices?

Plain PDFs are considered "other invoices" but not E‑Rechnungen. For compliance, you need structured formats (XRechnung or ZUGFeRD) with embedded XML data.

How do I validate E‑Rechnungen?

Use validation tools to check XML structure before sending. Our E‑Rechnung Check tool helps verify readiness and compliance.

What happens if I don't comply?

Non-compliance can result in invoices being rejected, delayed payments, and potential penalties. Public sector customers may refuse non-compliant invoices.

Sources

• BMF E‑Rechnung FAQ (Oct 2025)

• IHK Frankfurt (transition rules through 2028)

• Implementation Blueprint

• VAT Exemption Guide