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German e-invoicing: format, obligation, transition, storage

Since 2025 German VAT law provides for the structured e-invoice under § 14 UStG between domestic traders; a plain PDF is an other invoice. The course shows when it is mandatory and where paper is still enough, for instance up to 250 euros, for small businesses or private customers, how the transition years under § 27(38) UStG run until the end of 2027, why everyone must already be able to receive, and why the file must be kept in its original form for eight years. Three modules, each with a fully worked case study.

Intermediate3 modules58 minModule 1 free to read

2026 rules — verified on September 23, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • check the features of an electronic invoice under § 14(1) UStG and classify a plain PDF correctly
  • tell apart the two permitted format routes: the standard format and an agreed format that allows complete extraction
  • determine when § 14(2) UStG requires an e-invoice and who counts as established in Germany
  • name the cases in which an other invoice is still enough, and recognise when the recipient must consent
  • explain the duty to receive since 2025 and name the simplest ways of meeting it
  • determine for a supply which transitional rule of § 27(38) UStG applies and until when
  • recognise which details belong in the structured part and what may go into an attachment
  • handle cash purchases, advance invoices and corrections correctly during the transition and afterwards
  • explain why, for an e-invoice, the structured data record is the original to be retained
  • name the requirements of authenticity, integrity and legibility and the ways of securing them
  • apply the retention rules of § 147 AO alongside § 14b UStG, including location and data access
  • assess what the form of an invoice means for input tax deduction and for a fine

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 119 minFree — no accountWhat an e-invoice is and who has to issue oneWhat you will be able to do
    • check the features of an electronic invoice under § 14(1) UStG and classify a plain PDF correctly
    • tell apart the two permitted format routes: the standard format and an agreed format that allows complete extraction
    • determine when § 14(2) UStG requires an e-invoice and who counts as established in Germany
    • name the cases in which an other invoice is still enough, and recognise when the recipient must consent
    Read this module
  2. Module 220 minIncluded in the full courseReceiving, transition years and special cases from practiceWhat you will be able to do
    • explain the duty to receive since 2025 and name the simplest ways of meeting it
    • determine for a supply which transitional rule of § 27(38) UStG applies and until when
    • recognise which details belong in the structured part and what may go into an attachment
    • handle cash purchases, advance invoices and corrections correctly during the transition and afterwards
    View the module — full course
  3. Module 319 minIncluded in the full courseRetaining, being audited, securing input taxWhat you will be able to do
    • explain why, for an e-invoice, the structured data record is the original to be retained
    • name the requirements of authenticity, integrity and legibility and the ways of securing them
    • apply the retention rules of § 147 AO alongside § 14b UStG, including location and data access
    • assess what the form of an invoice means for input tax deduction and for a fine
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (3)
    • Key figures (6)
    • Mistakes to avoid (3)
    • Official sources (3)

  • Exercise workbook (Word)

    Word

    • Learning objectives (3)
    • Key figures (6)
    • Mistakes to avoid (3)
    • Official sources (3)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Where this course leads

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Read in German

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.