Introducing e-invoicing: issuing mandate from 2027
Companies in Germany ahead of the issuing mandate, and Swiss and Austrian suppliers whose German customers ask for structured invoices.
Updated: 2026-11
In Germany, companies have had to be able to receive e-invoices since 2025. Companies with total turnover above EUR 800,000 in 2026 must issue them from 1 January 2027, all others from 2028. We introduce e-invoicing: format choice, generation from your systems, receipt, validation and archiving.
A PDF invoice is not an e-invoice. What is required is a structured format under the EN 16931 standard, such as XRechnung or ZUGFeRD. Many accounting and billing systems support this only partly, and custom billing from own systems or SaaS subscriptions often needs adapting.
According to the German tax authorities’ interpretation, the mandate generally does not apply to Swiss suppliers without an establishment in Germany. German customers are nonetheless changing their processes and prefer suppliers that deliver structured invoices.
What you get
Duty clarification
From when issuing and receiving are mandatory for your company, including transitional rules and exemptions.
Format decision
Reasoned choice between XRechnung, ZUGFeRD and other formats based on customers and systems.
Generation from your data
Integration or adaptation of the systems that create invoices, through to correct output in the chosen format.
Receipt and validation
Inbound channel for e-invoices, validation and handover to accounting and approval.
How it runs
- 01
Inventory
Capture invoice channels, systems, customer groups and the turnover threshold.
- 02
Concept
Define formats, delivery channels and receiving process, clarify archiving.
- 03
Delivery
Adapt or connect systems, generate and validate test invoices.
- 04
Go-live
Switch over with selected customers, then step by step for all.
Price framing
Depends on the number and type of invoicing systems; concept with fixed scope, adaptations by effort or fixed price.
Indicative, not a binding quote — the frame is confirmed during scoping.
What drives the price? → Cost guide
Parent service: Digital Transformation
FAQ
Does the EUR 800,000 threshold count only B2B turnover?
No. Total turnover of the previous year counts. For the 1 January 2027 date, turnover in 2026 is decisive.
Must Swiss suppliers issue e-invoices?
According to the German tax authorities, the mandate applies only when both supplier and recipient are established in Germany. Many German customers still request them.
Is a PDF with embedded data enough?
Yes, if it is a compliant hybrid format such as ZUGFeRD. An ordinary PDF without structured data does not meet the requirements.
Introducing e-invoicing: issuing mandate from 2027
Companies in Germany ahead of the issuing mandate, and Swiss and Austrian suppliers whose German customers ask for structured invoices.