The dates
| When | Who | What changes |
|---|---|---|
| 1 January 2025 | All businesses | Must be able to receive e-invoices (XRechnung, or ZUGFeRD from version 2.0.1 except the MINIMUM and BASIC-WL profiles) for domestic sales between businesses.1 2 |
| Until 31 December 2026 | All businesses | May still issue paper invoices, or other electronic formats if the customer agrees.3 |
| 1 January 2027 | Businesses with total turnover above €800,000 in the previous year | Must issue e-invoices. Businesses at or below €800,000 may still issue paper or other formats during 2027.3 |
| Until 31 December 2027 | All businesses | EDI invoices that do not follow the e-invoice standard remain allowed, if the customer agrees.3 |
| 1 January 2028 | All businesses | Must issue e-invoices.1 3 |
What it means for your cash
The e-invoice changes how invoices travel, not when your customers pay. Payment terms and late payment stay as they are.
Between companies in Germany, a customer who pays late owes 10.52% a year from 1 July to 31 December 2026 (§ 288(2) BGB). Calculate what a late customer owes you
An invoice that arrives as a structured file is faster to check, and checking is what a funder needs before it pays an invoice early.
What Advanta reads today
Advanta reads the files German software produces: ZUGFeRD and XRechnung (CII), UBL / Peppol, DATEV booking batches and CSV or Excel; 16 formats in total. To be financed, an invoice must state its due date.
Sources
- Bundesministerium der Finanzen, FAQ E-Rechnung
- § 14 UStG (gesetze-im-internet.de)
- § 27 Abs. 38 UStG (gesetze-im-internet.de)
Official sources, read on 26 September 2026.
Get your invoices paid sooner
Request access, then connect your software or upload your e-invoices. The team replies within one business day.