Not every digital transformation starts with a grand strategy. Sometimes it starts with a deadline. For many German businesses, that deadline is 1 January 2027, and it’s about invoices.
Anyone who has worked on enough change projects knows how this usually goes. Everyone agrees something needs doing, nobody has the time, and then the date arrives. So here’s the short version.
What’s Changing
Since 1 January 2025, every business in Germany has had to be able to receive electronic invoices. From 1 January 2027, businesses with a 2026 turnover above €800,000 must also issue e-invoices for domestic B2B sales. If you’re at or below that figure, you have a transition period until the end of 2027. From 2028, it applies to everyone.
An e-invoice here means a structured format such as XRechnung or ZUGFeRD, not just a plain PDF sent by email. Invoices to private consumers aren’t covered, and businesses using the small business exemption (Kleinunternehmerregelung) don’t have to issue them.
Why It’s Bigger Than It Looks
It’s tempting to treat this as an accounting task. But an e-invoice is really data. If your process still involves someone retyping details from one system into another, a new format will expose every weak spot. Where does the order come from? Who checks it? How does the invoice reach your accountant?
Companies that fix the process behind the invoice tend to save time as well as stay compliant. Those that bolt on a converter at the end keep all the same manual steps, just with a different file.
A Short Checklist
- Check your 2026 turnover to see which deadline applies to you
- Ask your accountant or tax adviser how it affects you, because this is a tax matter
- Find out whether your accounting or invoicing software supports XRechnung and ZUGFeRD
- Send and receive a few test invoices before the deadline
- Map the journey from order to payment and mark every place where data gets retyped
Start Small, Think Bigger
Last month’s post asked whether you’re building a smarter business. Invoicing is a good place to start answering that. It’s measurable, it’s contained, and everyone in the company can see the benefit when it works.
And once your invoices are structured data, other things become easier to automate too, from approvals to payment reminders.
Not sure where to begin?
The Digitale Transformation team at Digitus Consulting can help you look at the whole process, not just the file format. Contact the team to talk it through.
