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E-Invoicing in Germany

What standard applies?​

Germany mandates the use of specific e-invoicing standards to ensure interoperability and compliance with EU regulations. For business-to-government (B2G) transactions, XRechnung 3.0 is the mandatory format. It is based on the European standard EN16931 and ensures full compliance with EU Directive 2014/55/EU. In addition to XRechnung, Germany accepts Factur-X EN16931 (also known as ZUGFeRD 3.0) for both B2G and business-to-business (B2B) use, provided it contains the full structured invoice data. The EN16931 CII (Cross-Industry Invoice) and UBL 2.1 (Universal Business Language) formats are also recognized, as long as they conform to the mandated semantic data model. All formats must include the required data fields and be digitally readable without human interpretation.

Who is affected and when?​

E-invoicing obligations in Germany are being rolled out in phases. B2G e-invoicing has been mandatory since 2020 for all federal agencies, with state and local authorities gradually adopting the requirement. Starting January 1, 2025, the obligation expands to all B2B transactions, meaning every business must be able to receive electronic invoices in a compliant format. From this date, businesses must prepare to process incoming e-invoices according to the national standards. A transition period allows small and medium-sized enterprises (SMEs) until 2027 to become fully capable of issuing compliant e-invoices. This phased approach ensures a smoother transition across the German economy while maintaining compliance with EU-wide digitalization goals.

How Frihet helps​

Frihet simplifies compliance with German e-invoicing regulations by automatically generating XRechnung 3.0-compliant invoices from existing invoice data. The platform performs a pre-submission validation using the official KoSIT Validator, ensuring that every invoice meets technical and structural requirements before transmission. Once validated, invoices are securely routed to the OZG-RE (Onlinezugangsgesetz Rechnungseingang), the federal government’s receiving platform. Frihet also supports integration with Peppol DE and other access points, enabling seamless B2B and B2G exchange. With automated compliance checks and error prevention, Frihet reduces administrative burden and ensures uninterrupted invoice processing. See invoicing in Frihet.

Format details​

Compliant e-invoices in Germany must follow either XRechnung 3.0, CII, or UBL 2.1, all based on the EN16931 standard. A critical requirement is the inclusion of the BuyerReference, commonly known as the Leitweg-ID, which must be provided in a strict three-part format (e.g., DE-123-456-789) to ensure correct routing within government systems. Invoices must be structured, machine-readable, and free of visual-only data. The KoSIT Validator is the official tool used to verify technical compliance before submission, checking syntax, data elements, and conformance to the national implementation rules.

Government portal​

The central entry point for B2G e-invoicing in Germany is the OZG-RE (Onlinezugangsgesetz — Rechnungseingang), the federal platform for receiving electronic invoices. OZG-RE connects to the Peppol DE access point, enabling interoperability across public sector entities. All suppliers invoicing federal authorities must deliver their e-invoices through this infrastructure. The portal provides technical documentation, routing information, and access to validation tools. For more information, visit: https://www.e-rechnung-bund.de

Official references​