What German e-invoicing law actually requires
The timeline, the standards (XRechnung/ZUGFeRD) and the full processing & archiving chain German law expects.
When, who, and what
Germany phased in mandatory B2B e-invoicing. Only structured XML (EN 16931) counts as a valid e-invoice.
Receiving
Every German business must receive and store EN 16931 e-invoices. Paper and plain PDF no longer qualify.
Issuing (larger)
Firms with prior-year turnover above €800k must issue B2B e-invoices.
Full mandate
All German businesses must issue, regardless of size.
XRechnung & ZUGFeRD
XRechnung
Pure-XML German standard (EN 16931 CIUS), default for public sector.
ZUGFeRD / Factur-X
Hybrid: XML embedded in a readable PDF.
Why XML. The legal original is structured XML, not the PDF. CoolHan supports both.
Not just "storage" — a full chain
German law (§14 UStG · GoBD) requires receive → validate → tamper-proof long-term archiving.
- Receive & process partner XML
- Validate EN 16931 + XRechnung
- Tamper-proof GoBD with audit trail
- B2G routing via Leitweg-ID / Peppol
- EN 16931 + XRechnung 3.0.2
- Official KoSIT conformance
- §14 UStG fields enforced
- GoBD tamper-proof, audited
- Leitweg-ID · Peppol
- Ready for EU ViDA
When and what should we prepare?
We map your obligation dates and checklist to your size and trade structure.