E-Invoicing Obligation Check
Find out in a few questions when you must be able to receive and issue e-invoices (§14 UStG, Germany).
Check nowThis assessment is based on the rules researched as of 2026-07-16 (§14 UStG, BMF circular 15.10.2025). Not tax advice — consult a tax advisor if unsure.
How it works
Answer the questions
Location, B2B share, domestic/foreign, small-business status.
Enter revenue
Only relevant for the issuing-obligation deadline.
Read your deadlines
Separate for receiving and issuing obligations.
Benefits
Good to know about this tool
Determines, from a few questions, when a business must be able to receive and issue structured e-invoices (§14 UStG).
The e-invoicing obligation is phased in (2025/2027/2028) with different exceptions — many businesses don't know which deadline applies to them.
- Clarify which deadline applies before choosing software
- Check how small-business status affects the obligation
- Distinguish cross-border business from the obligation
- The receiving obligation already applies — set up an inbox/process early
- Implement the issuing obligation well before your deadline, not at the last minute
Frequently Asked Questions
Do I already need to be able to receive e-invoices?
You must already be able to receive structured e-invoices since 01.01.2025 — an email inbox is technically sufficient. This obligation is already in force.
What counts as a valid e-invoice?
XRechnung or ZUGFeRD (from version 2.0.1) conforming to EN 16931 — a plain PDF by email is not sufficient.
Is this legally binding advice?
This assessment is based on the rules researched as of 2026-07-16 (§14 UStG, BMF circular 15.10.2025). Not tax advice — consult a tax advisor if unsure.
The information, templates, scripts, calculations and recommendations provided are intended for educational and assistance purposes only. Always review and test any generated result before production use. IT Smart Service accepts no liability for misuse, data loss, outages, security incidents, or legal, financial or technical damages arising from incorrect or improper use. Responsibility for validation, testing and deployment decisions rests with the user.
Related Tools
Small Business Threshold Calculator
Check whether your revenue is within the small business VAT exemption thresholds (§19 UStG, Germany).
XRechnung Generator
Generate XRechnung XML (UBL) per EN 16931 / XRechnung 3.0 from your invoice data — B2G-compliant.
ZUGFeRD Generator
Generate a ZUGFeRD/Factur-X PDF with embedded EN 16931 XML — human-readable and machine-readable at once.
E-invoicing is becoming mandatory. We set up your accounting completely — remotely nationwide or on-site in Magdeburg.
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