What is Peppol and what role does it play in Germany?
Peppol (Pan-European Public Procurement OnLine) is a standardised international network for exchanging electronic business documents. In Germany, Peppol plays a growing role in B2B e-invoicing alongside national standards XRechnung and ZUGFeRD.
Germany has introduced B2B e-invoicing in phases: since 1 January 2025, all companies must be able to receive structured e-invoices. Sending becomes mandatory by 2028. Peppol is one of the accepted transmission channels alongside XRechnung and ZUGFeRD.
Since 1 January 2025, every German business must be able to receive structured B2B e-invoices.
How does e-invoicing work in Germany?
E-invoicing in Germany is based on standardised formats and networks:
Registration
Register with Peppol Box using your German VAT ID. Your Peppol ID is activated within minutes.
Reception (mandatory since 2025)
Receive e-invoices automatically via Peppol. Supports XRechnung, ZUGFeRD and UBL formats.
Sending (phased mandate)
Create and send e-invoices via the Peppol network. All German formats are generated automatically.
Accounting export
Export invoices to your accounting software in one click. Compatible with DATEV and all standard formats.
The e-invoicing obligation in Germany: 2025-2028 timeline
The Growth Opportunities Act established the phased introduction of B2B e-invoicing in Germany. Since 1 January 2025, all companies must be able to receive structured e-invoices. PDF and paper invoices are still allowed for sending during the transition.
Sending structured e-invoices becomes mandatory in phases: until end of 2026 there is a general transition period, until end of 2027 an extended deadline for companies under €800,000 revenue. From 2028, full B2B e-invoicing is mandatory for all.
Since January 2025, receiving e-invoices is mandatory. Ensure your business is capable. Full sending mandate comes in 2028.
Who is affected by the e-invoicing obligation?
- All VAT-registered businesses in Germany (receiving mandatory since 2025)
- Self-employed and liberal professionals (doctors, lawyers, consultants...)
- SMEs and micro-businesses of all sectors
- Large companies and corporations
- Tax advisors and accounting firms
Who is (still) not affected?
- Invoices to individuals (B2C) — no e-invoicing obligation
- Small businesses under €19,000 revenue (§19 UStG)
- Cross-border transactions (for now)
Timeline and transition rules
The e-invoicing obligation is being introduced in Germany in stages:
Current obligations
- 2025: Receiving structured e-invoices is mandatory
- Until end 2026: Sending via PDF/paper still allowed (transition)
- Until end 2027: Extended deadline for companies under €800,000 revenue
From 2028
- Full B2B e-invoicing mandate for sending and receiving
- Accepted formats: XRechnung, ZUGFeRD 2.x, Peppol BIS
- Non-compliant invoices may not be tax-deductible
How to prepare
Preparing for the e-invoicing obligation is easier than you think:
Set up e-invoice reception now
Reception is mandatory since 2025. Register with Peppol Box using your VAT ID and immediately receive e-invoices in all German formats (XRechnung, ZUGFeRD, UBL).
Prepare for sending
Use the transition period until 2028 to prepare for e-invoice sending. Peppol Box automatically generates all compliant formats.
Involve your tax advisor
Export invoices to your tax advisor with one click. Flexina Sync enables automatic retrieval. Compatible with DATEV and all common programs.
Why Peppol Box for Germany?
Peppol Box is the e-invoicing solution for German businesses who want to act now:
Ready to receive immediately
Activated in 2 minutes. Receive e-invoices right away — 2025 obligation met.
All German formats
XRechnung, ZUGFeRD 2.x, Peppol BIS — all formats supported and auto-generated.
DATEV compatible
Export to DATEV and all common accounting programs with one click.
Future-proof
Ready for full sending mandate from 2028. Set up now, expand later.
From €5/month
Transparent pricing, no commitment. 5-day trial for €5.
Tax advisor integration
Flexina Sync for automatic invoice retrieval. Free for firms.
E-invoice formats in Germany: comparison
| Criteria | PDF / Email | Peppol |
|---|---|---|
| B2B mandate from 2028 | Not compliant | Compliant |
| Automatic processing | Manual | 100% automatic |
| XRechnung support | No | Yes (native) |
| ZUGFeRD support | Partial (PDF/A-3) | Yes |
| Accounting export | Manual re-entry | Automatic |
| Tax recognition | Only until 2028 | Permanently compliant |