Germany

ISO DE · Rule set: XRechnung 3.0

Mandates

Scope	Status	Effective	Format(s)
B2G	Mandatory	2019-11-01	xrechnung, zugferd, peppol-bis-3.0
B2B	Mandatory	2025-01-01 All companies must be able to accept EN 16931-compliant e-invoices from this date.	xrechnung, zugferd, peppol-bis-3.0
B2B	Planned	2027-01-01 Businesses with turnover above EUR 800,000 must issue e-invoices from this date.	xrechnung, zugferd, peppol-bis-3.0
B2B	Planned	2028-01-01 All businesses must issue e-invoices from this date. Paper and non-EN-16931 EDI invoices remain allowed with the buyer's consent until each respective deadline.	xrechnung, zugferd, peppol-bis-3.0

Leitweg-ID — a routing identifier required on invoices addressed to German public-sector recipients (carried as BT-10/buyerReference in this project's model).