Germany
Germany's B2B mandate is fully decentralised - no clearance platform, no CTC, no accreditation gate - but B2G invoices are rejected unless the Leitweg-ID (0204) also appears in the Buyer Reference field.
Profile last verified 2026-07
At a glance
Fully served today over Peppol - Germany's B2B mandate is decentralised with no clearance platform and no accreditation gate.
- Exchange model
- Peppol (post-audit)
- B2B mandate
- Reception mandatory for all domestic B2B since 1 January 2025; issuance phases in 2027–2028
- B2G e-invoicing
- Mandatory since 2018/2020 - XRechnung format with Leitweg-ID routing
- Formats
- XRechnung (German CIUS, mandatory for B2G) · ZUGFeRD / Factur-X (hybrid PDF/A-3, B2B) · UBL 2.1 / UN/CEFACT CII (EN 16931) · Peppol BIS Billing 3.0
- Peppol identifier schemes
9930German VAT number (USt-IdNr.)The recommended default for addressing German businesses on Peppol0204Leitweg-ID (public authorities)Required for B2G - and it must also appear in the invoice's Buyer Reference (BT-10), or the federal gateway rejects it- E-reporting
- None today; a national reporting system (Meldesystem) is deferred and expected to align with ViDA (2030/2035)
Mandate timeline
How Recommand serves Germany
- Send and receive compliant e-invoices with German businesses over Peppol today - Germany has no accreditation barrier for Access Points
- Address German receivers by VAT number (9930) for B2B, and handle Leitweg-ID (0204) routing plus the mandatory Buyer Reference for B2G
- Built-in validation covers the structured EN 16931 formats Germany accepts, so documents pass on both the receive and issue side
- As the 2027–2028 issuance waves land, German coverage ships as a platform update - not a new project
Frequently asked questions
01Is e-invoicing mandatory in Germany?
Partly, and expanding. Since 1 January 2025 every German-established VAT business must be able to receive structured e-invoices for domestic B2B. Issuance becomes mandatory on 1 January 2027 for businesses above €800,000 prior-year turnover, and on 1 January 2028 for everyone.
02Does a PDF invoice count as an e-invoice in Germany?
No. Under §14 UStG an e-invoice is a structured EN 16931 dataset - UBL or CII XML, or the hybrid ZUGFeRD/Factur-X where the embedded XML carries the data. A plain or scanned PDF is not compliant.
03Is there a central platform like France's or Italy's?
No. Germany runs a decentralised model: invoices are exchanged directly between the parties over Peppol, EDI or other channels, with no clearance platform and no real-time reporting to the tax authority today. Any Peppol Access Point can carry German B2B traffic.
04What is the Leitweg-ID and when do I need it?
The Leitweg-ID is the routing identifier for German public authorities (Peppol scheme 0204), provided by the receiving body. For B2G invoices it must be used as the Peppol receiver address and repeated in the Buyer Reference field (BT-10) - invoices missing it are rejected at the federal gateway.
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