Germany — XRechnung, ZUGFeRD & B2B mandate phase-in
B2B mandate phasing 2025–2028 · XRechnung B2G · ZUGFeRD/Factur-X B2B — regulator: Bundesministerium der Finanzen (BMF). Facts last refreshed: 2026-05-05.
POST /v1/documents/send.
TL;DR
- Germany's Wachstumschancengesetz (Growth Opportunities Act, 2024) introduced a phased B2B mandate.
- From 1 January 2025 every German B2B buyer must receive structured e-invoices.
- Send obligation phases by company size: turnover > €800k from 2027; everyone from 2028.
- Standard B2G format: XRechnung (a German Peppol BIS CIUS). B2B accepts ZUGFeRD/Factur-X (PDF/A-3 with embedded XML) and Peppol BIS.
Deadlines
| Date | Who | What |
|---|---|---|
| 2017-04-18 | Federal contracting authorities | B2G mandate live (XRechnung over Peppol). |
| 2025-01-01 | All German B2B buyers | Must be able to receive structured e-invoices. |
| 2026-12-31 | Transition period ends | Paper invoices for B2B no longer accepted by default. |
| 2027-01-01 | Sellers with turnover > €800k | Must send structured e-invoices. |
| 2028-01-01 | All B2B sellers | Universal send obligation. |
Background
Germany's mandate is structured as a receive-first ramp: every B2B buyer in Germany must already (as of 2025) accept a structured e-invoice. Sellers retain a transition window through 2026 to keep using paper / PDF, then must switch to structured by 2027 (large) or 2028 (all).
Two structured formats coexist legally: XRechnung (XML-only Peppol BIS CIUS, federal-government-favoured) and ZUGFeRD/Factur-X (PDF/A-3 with embedded UBL/CII XML, B2B-favoured because the PDF stays human-readable). Flowie produces either from the same JSON payload.
Format profile
- XRechnung 3.0.x — strict CIUS, mandatory for federal B2G.
- ZUGFeRD 2.3 / Factur-X 1.0.7 — hybrid PDF/A-3 with embedded XML; the de facto B2B format.
- Peppol BIS 3.0 — accepted everywhere; transport for both XRechnung and Factur-X over Peppol.
- Leitweg-ID required for federal B2G — a structured routing code distinct from the Peppol participant ID.
Required fields
-
buyerReferencestringrequired for federal B2G
Leitweg-ID (e.g.
04011000-1234512345-06). Without it, the federal portal rejects. -
seller.vatNumberstringrequired
Format
DE123456789. -
seller.taxNumberstringalternative
Steuernummer; allowed where the seller is not VAT-registered.
Public sector (B2G)
| Hub | Peppol identifier scheme | Lookup |
|---|---|---|
| Zentrale Rechnungseingangsplattform des Bundes (ZRE) + OZG-RE | 0204:DE-<leitweg-id> | https://xrechnung.bund.de |
ZRE handles federal authorities; OZG-RE handles federal-state authorities. Both speak Peppol; the Leitweg-ID disambiguates the recipient.
B2B reporting / clearance
No central B2B reporting hub — pure transmission only.
Error codes
| Code | Meaning | Fix |
|---|---|---|
BR-DE-01 | Missing Leitweg-ID for federal B2G recipient. | Set buyerReference to the Leitweg-ID supplied by the authority. |
BR-DE-15 | Steuernummer or VAT number missing on seller. | Provide one of seller.vatNumber or seller.taxNumber. |
XR-3.0-S-001 | XRechnung schematron failure. | Inspect error.details; usually a profile-specific code list violation. |
Testing in sandbox
| What you want to test | How |
|---|---|
| Federal B2G via XRechnung | Set format: "xrechnung", recipient 0204:04011000-1234512345-06. |
| ZUGFeRD output | Set format: "factur-x" — sandbox returns the PDF/A-3 with embedded XML. |
| Receive-obligation simulation | Send to a German recipient with simulateCompliance: "receive_only_buyer" — invoice marked deliverable but seller not yet send-mandated. |
FAQ
Is ZUGFeRD legally equivalent to XRechnung?
Yes for B2B. For federal B2G, XRechnung is the prescribed format. ZUGFeRD with the right XML profile (BASIC, EN 16931, EXTENDED) is otherwise interchangeable.
Will paper still be allowed after 2028?
Only between two parties who explicitly agree, and only outside the structured-format ramp's scope (e.g. simplified invoices < €250). The general direction is universal structured.
References
Primary sources (government / regulator / standards body):
- EU Commission · eInvoicing in Germany — Pan-EU reference factsheet.
- OpenPeppol · Germany profile — Authoritative Peppol facts.
- BMF · FAQ E-Rechnung Wachstumschancengesetz — Official B2B mandate FAQ from finance ministry.
- KoSIT · XRechnung standard (xeinkauf.de) — National XRechnung CIUS authority.
- ZRE · Zentrale Rechnungseingangsplattform — Federal B2G e-invoicing portal.
Industry analyses (vendor trackers — useful for cross-referencing):
- EDICOM · Germany B2B mandate — Industry tracker — 2025-2028 timeline.