Invoicing in Germany 2026: PDF, e-invoices and transition rules

Quick answer

A plain PDF has not qualified as an E-Rechnung under the new German VAT definition since 2025. A qualifying e-invoice needs structured electronic data, for example XRechnung or an eligible ZUGFeRD format.

What applies in 2026

According to the German Federal Ministry of Finance, issuers may generally still use other invoice formats through the end of 2026 under the transition rules. A normal electronic PDF generally requires recipient consent. Issuers with prior-year turnover up to EUR 800,000 can use the extended transition through the end of 2027.

Small businesses under the relevant VAT exemption are exempt from the duty to issue e-invoices, while domestic businesses generally still need to be able to receive e-invoices.

CrowFlip's invoice generator creates PDF invoices; it does not claim to generate XRechnung or ZUGFeRD files.