E-invoicing obligation 2027: changes above EUR 800,000

E-invoicing obligation 2027: what changes for companies above EUR 800,000 turnover

2025 was about receiving. 2027 makes sending serious — first for the larger companies. Anyone with more than EUR 800,000 prior-year turnover then loses the paper and PDF tolerance. What this concretely means and why receiving remains the more urgent task.

Author: e-Rechnung Inbox · Editorial teamCreated: May 15, 2026Updated: May 15, 2026

Brief recap: what already applies

Since 1 January 2025 every company in domestic B2B must be able to receive e-invoices. That is not the future, that is the present. For sending a staged transition applies.

It is precisely this staging that causes confusion. Many hear “2027” or “2028” and conclude they still have time. For receiving that is wrong — it has long been mandatory.

Timeline 2025 to 2028: receiving obligation 2025, transition 2026, sending obligation from EUR 800,000 in 2027, sending obligation for all in 2028. — The deadline schedule: receiving from 2025, sending staged through 2028.

The EUR 800,000 threshold

Until the end of 2026 in principle everyone may still send paper or PDF, provided the recipient consents. From 2027 this possibility falls away for companies with more than EUR 800,000 total turnover in the prior year. They must then issue structured e-invoices.

Smaller companies below the threshold get another year of tolerance. Decisive is the prior-year turnover — so whoever breaks the threshold in 2026 is up in 2027.

What “sending obligation” means in practice

It means more than “rename PDF to XML”. Your outgoing invoices must have a norm-compliant format under EN 16931 — XRechnung or ZUGFeRD in the right profile — with all mandatory fields, correct tax logic and a machine-readable structure.

This concerns your invoicing or ERP system, your master data, possibly your number ranges. Such conversions need lead time. 2027 is closer than it sounds in 2025.

Why receiving is the more urgent task

Here is the honest prioritization: sending has a deadline with lead time. Receiving has none — it applies now.

A supplier already sending XRechnung does not wait for 2027. If your intake does not work today, you have a problem today, not in two years. Sensible order: first set receiving up cleanly, then prepare sending at leisure.

A sensible order through 2027

Whoever proceeds in a structured way avoids the rush:

Now: ensure receiving — fixed address, validation, original archive.
2026: check the invoicing/ERP system for norm-compliant e-invoice sending.
2026: tidy up master data and account assignment, generate test invoices.
Before 2027: pilot the sending process, inform suppliers and customers.
Ongoing: keep an eye on prior-year turnover — it decides your start year.

Frequently asked questions

Who is affected by the sending obligation from 2027?

Companies with more than EUR 800,000 total turnover in the prior year. From 2027 they may no longer send paper or PDF invoices in domestic B2B but must issue e-invoices.

What applies to companies below EUR 800,000 turnover?

They have one more year: the e-invoice sending obligation applies to them from 2028. But they too must receive since 2025.

Does the turnover of 2026 or 2027 count?

Decisive is the total turnover of the prior year. Whoever is above EUR 800,000 in 2026 falls under the sending obligation in 2027.

Is it enough to rename my PDF to an XML?

No. The outgoing invoice must be a norm-compliant format under EN 16931 with all mandatory fields and correct tax logic — that concerns your invoicing or ERP system.

What is more pressing in 2027 — receiving or sending?

Receiving, because it has been mandatory without a deadline since 2025. Sending has lead time; it makes sense to set receiving up cleanly first.