Checklist: ready for e-invoicing
For: Finance owners and management
Updated: 2026-11
For e-invoicing, companies in Germany need to know their date, ensure receipt of structured invoices, choose a format, check their billing systems, complete master data, regulate archiving and test issuing with first customers. Swiss suppliers check what their German customers require.
Since 2025 companies in Germany have had to be able to receive e-invoices. From 2027 companies with prior-year turnover above EUR 800,000 must issue them, from 2028 all others.
The checklist guides you through the steps that should be completed before your date.
The checklist
- 01
Determine your date
Establish total turnover for 2026: above EUR 800,000 means issuing from 1 January 2027, otherwise from 2028.
Done when: The date applicable to your company is recorded in writing.
- 02
Ensure receipt
A mailbox or inbound channel for e-invoices and software that can read XRechnung and ZUGFeRD.
Done when: A test e-invoice has been received, displayed and booked.
- 03
Choose a format
XRechnung, ZUGFeRD or another EN 16931 format, aligned with customers and systems.
Done when: The outbound format is defined and justified.
- 04
Check billing systems
Check every system that creates invoices, including subscription and industry software, for e-invoicing capability.
Done when: For each system it is known whether it can create e-invoices or must be adapted.
- 05
Complete master data
Capture VAT IDs, invoice email addresses and, for public customers, routing IDs.
Done when: Recipients’ master data is complete for electronic delivery.
- 06
Regulate archiving
Archive e-invoices in their structured original format in an audit-proof way, not only as a printout.
Done when: The archive stores the structured file and is agreed with your tax adviser.
- 07
Test with customers
Send first e-invoices to selected customers and collect feedback before switching everyone.
Done when: At least three customers have successfully received and processed e-invoices.
Common mistakes
- —A PDF without structured data is mistaken for an e-invoice.
- —Invoices from side systems such as subscription software or a web shop are forgotten in the switch.
- —Services from 2026 invoiced only in 2027 fall outside the transitional rule and are handled wrongly.
What this checklist does not cover
- —The checklist does not replace tax advice, especially for special cases and self-billing.
- —Invoices to public authorities are partly subject to their own rules and portals.
Parent service: Digital Transformation
FAQ
Does this apply to small businesses?
Small businesses under section 19 of the German VAT Act are exempt from issuing but must be able to receive e-invoices.
What applies to Swiss suppliers?
Without an establishment in Germany, the issuing mandate generally does not apply according to the tax authorities. Still check which formats your German customers require.
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