E-Invoicing from 2027: What Companies Need to Know Now

From January 1, 2027, the next stage of Germany's e-invoice mandate takes effect. It applies to companies whose 2026 revenue exceeds €800,000: they will be required to issue structured e-invoices for domestic B2B transactions — a PDF will no longer be sufficient.

What applies from January 1, 2027?

The decisive figure is 2026 revenue. Companies with prior-year revenue above €800,000 must issue e-invoices for the transactions covered by the regulation.

A simple PDF file does not count as an e-invoice. What's required is a structured electronic format that can be processed automatically, such as XRechnung or a suitable ZUGFeRD format.

Companies with prior-year revenue of €800,000 or less can make use of the transition period until December 31, 2027. For them, paper invoices — and, with the recipient's consent, simple PDF invoices — remain permitted for the time being.

Who is affected?

The regulation applies to invoices exchanged between domestic companies. Invoices issued to private individuals do not fall under the B2B e-invoice mandate.

Exceptions exist for certain low-value invoices and for services provided by small businesses (Kleinunternehmer), among others. Regardless of revenue, the obligation to be able to receive e-invoices has already applied to domestic companies since January 1, 2025.

What does this mean for Business Central?

Companies using Microsoft Dynamics 365 Business Central that generate more than €800,000 in revenue in 2026 should prepare their outgoing invoicing in good time.

From 2027, a PDF will no longer be sufficient for the invoices covered by the mandate. What's needed is a legally compliant, structured invoice data set transmitted to the customer.

Business Central offers functionality for processing electronic documents. Depending on requirements, additional solutions such as Continia or external e-invoicing services can also be integrated. If you need help with the switch, we support you with Business Central consulting.

For companies with more than €800,000 in revenue in 2026, January 1, 2027 becomes the key deadline. Anyone affected should check during 2026 whether their existing invoicing process in Business Central is set up to send structured e-invoices.

Frequently Asked Questions About the 2027 E-Invoice Mandate

Who must issue e-invoices from 2027?

Companies with more than €800,000 in revenue in 2026, for B2B invoices issued to domestic companies.

Does a PDF invoice count as an e-invoice?

No. A structured, machine-processable format such as XRechnung or ZUGFeRD is required.

What applies to smaller companies with revenue under €800,000?

A transition period applies until December 31, 2027. Until then, paper invoices — and, with the recipient's consent, simple PDFs — remain permitted.

Does the mandate also apply to invoices for private customers?

No, it applies only to B2B invoices between domestic companies. Additional exceptions apply to certain low-value invoices and small businesses (Kleinunternehmer).

What exactly do Business Central users need to change?

Their outgoing invoicing needs to move from pure PDF generation to a structured invoice data set, using Business Central's built-in functionality or add-on solutions such as Continia.