---
title: "Germany — XRechnung, ZUGFeRD & B2B mandate phase-in"
description: "Germany e-invoicing: B2B mandate phasing 2025–2028 (Wachstumschancengesetz). XRechnung for B2G, ZUGFeRD/Factur-X for B2B. Bundesfinanzministerium."
canonical: "https://docs.get-flowie.com/compliance/de"
source: "https://docs.get-flowie.com/compliance/de.html"
---

# Germany — XRechnung, ZUGFeRD & B2B mandate phase-in

Compliance · 🇩🇪 Germany Phased rollout

# Germany — XRechnung, ZUGFeRD & B2B mandate phase-in

B2B mandate phasing 2025–2028 · XRechnung B2G · ZUGFeRD/Factur-X B2B — regulator: [Bundesministerium der Finanzen (BMF)](<https://www.bundesfinanzministerium.de>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `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](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108886/eInvoicing+in+Germany>) — Pan-EU reference factsheet.
  * [OpenPeppol · Germany profile](<https://peppol.org/learn-more/country-profiles/germany/>) — Authoritative Peppol facts.
  * [BMF · FAQ E-Rechnung Wachstumschancengesetz](<https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html>) — Official B2B mandate FAQ from finance ministry.
  * [KoSIT · XRechnung standard (xeinkauf.de)](<https://xeinkauf.de/xrechnung/>) — National XRechnung CIUS authority.
  * [ZRE · Zentrale Rechnungseingangsplattform](<https://xrechnung.bund.de/>) — Federal B2G e-invoicing portal.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [EDICOM · Germany B2B mandate](<https://edicomgroup.com/blog/germany-b2b-electronic-invoice>) — Industry tracker — 2025-2028 timeline.