Free check
Am I affected by the e-invoicing mandate?
Answer four short questions and find out instantly when you will have to receive and send e-invoices — including the deadlines that apply to you.
Frage 1 / 4
Sind Sie Unternehmer bzw. stellen Sie geschäftliche Rechnungen aus?
Gemeint ist jede unternehmerische Tätigkeit im Sinne des § 2 UStG — auch nebenberuflich, als Freiberufler oder Kleinunternehmer.
Who is affected by the e-invoicing mandate?
The e-invoicing mandate is being introduced in Germany in stages. Whether and from when it applies to you depends on three factors:
- Receiving: All domestic companies have had to be able to receive e-invoices since 01.01.2025 — including small businesses.
- Sending: From 01.01.2027 for companies with more than 800.000 € in prior-year turnover, from 01.01.2028 for all domestic B2B invoices.
- Exceptions: Small-amount invoices up to 250 €, invoices to private individuals (B2C), and cross-border invoices are not affected.
Based on your answers, the check gives you an initial assessment — without registration and entirely in the browser.
Frequently asked questions
When does the e-invoicing mandate take effect?▾
The obligation to receive has applied to all companies since 01.01.2025. The obligation to send follows in stages: from 01.01.2027 for companies with more than 800.000 € in prior-year turnover, from 01.01.2028 for everyone.
Does the e-invoicing mandate also apply to small businesses?▾
Yes. The obligation to receive has applied to small businesses under § 19 UStG since 2025 as well. Small businesses are, however, permanently exempt from sending an e-invoice — they may continue to issue PDF or paper invoices.
Are invoices to private individuals affected?▾
No. B2C invoices to private individuals are exempt from the e-invoicing mandate. Only domestic B2B and B2G transactions are affected.
Is this check legally binding?▾
No. The check provides initial guidance based on the statutory deadlines. For your specific individual case, the advice of your tax advisor is the authority.