Issue e-invoices from
1 January 2028
2026 turnover up to €800,000: paper and PDF remain allowed in 2027, e-invoices become mandatory on 1 January 2028.
| Be able to receive e-invoices | Required since 1 January 2025 |
| Paper or PDF (with consent) until | 31 December 2027 |
| EDI without EN 16931 until | 31 December 2027 |
| Always allowed on paper or as PDF | Small amounts up to €250, tickets |
Basis: sections 14(1), 14(2) and 27(38) UStG; sections 33, 34, 34a UStDV; Finance Ministry letter of 15 October 2025.