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E-invoicing in Germany 2027: obligations, deadlines and how AI helps

From 2027, German companies with over €800,000 turnover must issue e-invoices, from 2028 all. Deadlines at a glance and where AI helps with receipt and checks.

Automation3 min readBy AI München

Key points
  • Receiving e-invoices has been mandatory since 1 January 2025.
  • Issuing: from 1 January 2027 above €800,000 prior-year turnover, from 2028 for all.
  • AI helps check, code and match invoices – including those still arriving as PDF.

Germany's B2B e-invoicing obligation is being introduced in stages. Since 1 January 2025, all companies must be able to receive e-invoices. From 1 January 2027, companies with more than €800,000 prior-year turnover must issue e-invoices, and from 1 January 2028 this applies to all domestic B2B transactions. Companies switching now can use the opportunity to automate their entire invoice processing with AI.

Deadlines at a glance

  • Since 1 January 2025: all companies must be able to receive e-invoices.
  • Until 31 December 2026: paper and PDF invoices are still allowed under the transition rule.
  • From 1 January 2027: issuing obligation for companies with more than €800,000 prior-year turnover.
  • From 1 January 2028: issuing obligation for all domestic B2B transactions.

Exceptions include small invoices up to €250 and travel tickets. Invoices to consumers are not affected. Permitted formats are structured formats such as XRechnung and ZUGFeRD from version 2.0.1; a plain PDF does not count as an e-invoice.

Why the e-invoice alone is not enough

An e-invoice is a structured data record. That makes processing easier, but not automatic: invoices still need to be checked, matched to the right order, coded and approved. During the transition, many invoices will also keep arriving as PDFs or scans.

Where AI helps in invoice processing

  1. Capture: AI also reads PDF and paper invoices, so all incoming invoices follow the same process.
  2. Checks: mandatory details, calculation errors and duplicates are detected automatically.
  3. Matching: the invoice is compared with the purchase order and delivery note; discrepancies are flagged.
  4. Coding: AI suggests account and cost centre and learns from your corrections.
  5. Approval: routine invoices go straight through; anomalies go to the responsible person.

How to approach the switch

  1. Find out when the issuing obligation applies to you: 2027 or 2028.
  2. Check whether your accounting or ERP software can create and read XRechnung and ZUGFeRD.
  3. Set up one central inbound channel for invoices, such as a dedicated mailbox.
  4. Automate checks and matching before the volume of e-invoices grows.
  5. Plan for audit-proof archiving under GoBD.
Tip: Use the transition period to ask your suppliers for e-invoices early. The more arrives in structured form, the less needs to be extracted.

We automate incoming invoices from capture to approval: see intelligent document processing. Or request our free AI Scan.

This article is general information and not tax advice.

Frequently asked questions

When do I have to issue e-invoices in Germany?

From 1 January 2027 if your prior-year turnover exceeded €800,000, otherwise from 1 January 2028.

Is a PDF an e-invoice?

No. An e-invoice is a structured data record, for example in XRechnung or ZUGFeRD from version 2.0.1.

How does AI help with e-invoices?

AI also captures PDF and paper invoices, checks mandatory details, matches them with orders and suggests coding.

Where does AI deliver the most for your company?

Request the free AI Scan: describe your processes in the form and we reply with a written assessment by email. No appointment, no phone call.

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