You have probably seen headlines about Germany's new e-invoice rules. The short version: by 2028, if you invoice businesses in Germany, those invoices need to be in a specific electronic format. Not just a PDF, but a structured file that accounting software can read automatically.
If that sounds complicated, it does not have to be. The right invoicing tool handles the format for you. This article explains what is changing, when it affects you, and how to stay compliant without learning anything about XML.
Does this affect me?
Yes, if you invoice businesses (B2B) in Germany. By 1 January 2028, all B2B invoices must be in e-invoice format. If your revenue exceeds €800,000, the deadline is 2027.
If you only invoice private individuals, this does not apply to you. For example, if you are a wedding photographer billing couples directly, or a music teacher invoicing students, those are B2C transactions and do not need the e-invoice format.
But if you also work with agencies, companies, or other registered freelancers, those are B2B, and the mandate applies there. Most creative freelancers have at least some B2B clients, so the exemption rarely means you are off the hook entirely.
Already compliant with Kikiform. Every invoice you create is automatically in ZUGFeRD format. No conversions, no deadlines to worry about. Try it free.
What is an E-Rechnung, exactly?
E-Rechnung means "electronic invoice," but the German legal definition is specific: it is not a PDF you email. It is a structured data file that follows the European standard EN 16931.
In practice, the format used in Germany is ZUGFeRD (also called Factur-X). It looks like a normal PDF, but it has machine-readable XML data embedded inside. Your client sees a regular invoice; their accounting software can import the data automatically.
The technical details are not something you need to worry about. If your invoicing tool generates ZUGFeRD output, every invoice you send is already compliant.
The three e-invoice formats
E-invoices come in three flavors:
Pure XML. A raw data file with no visual layout. Accounting software loves it; humans cannot read it without special tools. This is what XRechnung looks like, and it is common for government contracts.
XML + separate PDF. You send two files: one for the machine, one for the human. Works, but doubles your attachment count and creates room for mismatches.
PDF with XML embedded inside. A single file that looks like a normal invoice but contains structured data inside. This is the ZUGFeRD / Factur-X format. Your client opens it like any PDF; their accounting software extracts the XML automatically.
The third option is the practical choice for freelancers. You send one file, your client sees a familiar invoice, and compliance is built in. That is why Kikiform uses ZUGFeRD: compliant without being awkward.
What happens if I do not comply?
The honest answer: enforcement details are still being worked out, and the government has signaled that it will focus on high-volume B2B transactions first. But the legal requirement is clear, and non-compliant invoices could be rejected by clients whose accounting systems expect the structured format.
More practically: accounting is becoming increasingly automated. Your clients (especially agencies and larger companies) are moving toward systems that process invoices without manual data entry. An e-invoice slots straight into their workflow; a plain PDF needs to be retyped or OCR'd, which creates friction and delays.
That friction matters when it comes to getting paid. Invoices that are easy to process get approved faster. Invoices that require manual handling sit in someone's inbox longer. If you want to be the freelancer whose invoices flow through without friction, e-invoicing is the format that makes it happen.
The timeline
| Date | What changes |
|---|---|
| 1 Jan 2025 | Businesses must accept e-invoices (you cannot reject one if a supplier sends it) |
| 1 Jan 2027 | Businesses with revenue > €800k must send e-invoices for B2B |
| 1 Jan 2028 | All businesses must send e-invoices for B2B transactions |
The receiving requirement (2025) is unlikely to affect most freelancers in practice. A ZUGFeRD file opens like any PDF, so there is nothing special to do on your end. What matters for you is the sending requirement: 2028 for most freelancers, 2027 if you cross €800k.
What if I am a Kleinunternehmer?
The same rules apply. Kleinunternehmer status (§19 UStG) affects whether you charge VAT, not whether you need to send e-invoices.
The 2027 threshold (€800k) is far above the Kleinunternehmer limits, so you fall into the 2028 wave. But there is no advantage to waiting. If you use a tool that generates compliant invoices now, you are already covered.
The easiest way to comply
You have two options:
Option 1: Keep using Word/Pages/InDesign. Figure out how to convert your invoices to ZUGFeRD format before 2028. This involves either learning the technical requirements or finding a conversion tool.
Option 2: Use an invoicing tool built for German freelancers. Every invoice is compliant automatically, starting today.
Kikiform generates Factur-X (ZUGFeRD) invoices by default. You fill in your client and line items; the structured data is embedded automatically. No format conversions, no XML knowledge, no deadline pressure.
Why Germany is doing this
If you are curious: e-invoicing creates a paper trail that is harder to fake, which helps close the VAT gap. Italy introduced it in 2019 and saw measurable results. France, Spain, Poland, and Belgium are rolling out similar mandates. Structured invoicing is becoming the European standard.
Whatever the policy reasons, the requirement is coming. The easiest path is to use a tool that handles compliance for you.
Official wording
"Ab dem 1. Januar 2028 müssen alle inländischen Unternehmer elektronische Rechnungen für im Inland steuerbare Umsätze an andere inländische Unternehmer ausstellen."
— BMF-Schreiben zur E-Rechnungspflicht, 15. Oktober 2024
In plain English: from 1 January 2028, all domestic businesses must issue e-invoices for taxable B2B transactions within Germany.
What this means for you
If you invoice businesses in Germany, you will need to send e-invoices by 2028. The format is standardized, and the right tool handles it automatically.
The simplest move: switch to an invoicing tool that generates compliant invoices by default. Then you are covered, now and when the deadline hits.