E-invoicing mandate 2026Germany's e-invoicing mandate for trades — what to do now

Until end of 2026, yes — in the B2B sphere. From 2027, only for businesses with under €800,000 prior-year revenue. From 2028, no — all B2B invoices must be sent as XRechnung or ZUGFeRD. Invoices to private customers remain possible as PDF or paper.

XRechnung is a pure XML file based on a German norm — machine readable, not human readable. Common in the public sector. ZUGFeRD from version 2.0.1 is a hybrid: a normal PDF with an XML file embedded. Humans read the PDF, machines read the XML. Both meet the legal mandate. Which format you send depends on the recipient — good software produces both.

No. Receiving means: accept by email, be able to open, and retain — invoices generally eight years under section 14b UStG, in a GoBD-appropriate archive. Modern accounting software, a DMS, or business software like krafteq Handwerk all handle that. What no longer works: printing and filing in a paper folder — the original file must be archived electronically.

Only until end of 2027. From 1 January 2028 smaller businesses must also send e-invoices. Additionally: small invoices under €250 gross are permanently exempt, and invoices to private customers are not affected. In practice: anyone regularly invoicing property managers, municipalities, or general contractors should make the switch in 2026, not 2027.

An invoice that is not issued in the required format counts as not properly issued for tax purposes. The recipient may challenge the input tax deduction, and the tax office may flag it during an audit. Direct fines are not currently in the law, but the secondary costs — rework, customer disputes, correction invoices — get expensive quickly. Switching on time is the much cheaper option.

Yes. krafteq Handwerk generates XRechnung and ZUGFeRD directly from the order and files incoming e-invoices immutably and searchably. That supports a GoBD-appropriate way of working; whether the overall process is GoBD-compliant also depends on your organisation, configuration and procedural documentation. Nothing is developed for you: you request a test instance of your own — usually ready within three working days — and check both against your own workflows.

You buy the software once — a fixed-price permanent licence, billed per business, not per user. krafteq runs it as an annual service, with the first year of operations included in the purchase price — or you host it yourself, with no ongoing obligation. All updates are included in the first year. The conditions are set out in your quote.

The GoBD require traceable and immutable retention — for invoices generally eight years under section 14b UStG, incoming or outgoing, paper, PDF, or XRechnung. Other record classes may have different periods. krafteq Handwerk supports a GoBD-appropriate way of working through immutable document states, traceable changes, and controlled permissions. Whether the overall process is GoBD-compliant also depends on your organisation, configuration, and procedural documentation. During a tax audit, you export the requested period at the press of a button.

Yes. krafteq Handwerk produces a DATEV export for booking entries and invoice output; GAEB and DATANORM interfaces are included as well. How your tax advisor receives the data is clarified in the first conversation.