# E-Invoicing for Construction Firms in Germany

> E-invoicing for construction firms in Germany: receiving mandatory since 2025, issuing from 2027 or 2028. What applies to XRechnung, ZUGFeRD and reverse charge.

Under Germany's Growth Opportunities Act, e-invoicing between businesses is becoming mandatory step by step, and it affects construction firms both as recipients and as issuers. This page summarises the key deadlines and formats and shows how Streckenheld checks your incoming invoices, whatever form they arrive in.

*Note: this page is general guidance, not tax or legal advice. The authoritative sources are section 14 of the German VAT Act (UStG) and the current guidance letters from the Federal Ministry of Finance (BMF). Please agree on implementation with your tax advisor.*

## The e-invoicing timeline

The mandate applies to invoices between businesses established in Germany (domestic B2B). It does not apply to invoices to private customers.

| From | Receiving | Issuing |
|---|---|---|
| 1 January 2025 | All businesses must be able to receive e-invoices, with no transition period | Paper invoices still allowed; PDF and other electronic formats only with the recipient's consent |
| 1 January 2027 | unchanged | E-invoices mandatory if total turnover in the previous year exceeded €800,000; smaller businesses may use other formats until the end of 2027 |
| 1 January 2028 | unchanged | E-invoices mandatory for all domestic B2B invoices |

According to the tax authorities, an email inbox is generally sufficient for receiving e-invoices. The invoice must still be read, checked and archived in its original format in line with the German bookkeeping rules (GoBD). Exemptions include small-amount invoices up to €250 and travel tickets. Read more about the deadlines in the knowledge article [e-invoicing 2027](https://www.streckenheld.com/knowledge/e-invoicing-2027.md).

## What counts as an e-invoice, and what doesn't

Under section 14 UStG, an e-invoice is an invoice issued in a structured electronic format that can be processed electronically and complies with the European standard EN 16931. In practice, that mainly means:

- **XRechnung**: a pure XML data set that many construction firms already know from public-sector contracts.
- **ZUGFeRD from version 2.0.1**: a hybrid of a readable PDF with embedded XML. The MINIMUM and BASIC-WL profiles are not sufficient. Factur-X is the French counterpart with the same structure.
- **Other formats**, such as EDI, if EN 16931-compliant data can be extracted, or for a transition period on the basis of an agreement between the parties.

Important: **a PDF is no longer an e-invoice**, even when sent electronically. It counts as an other invoice and is only permitted during the transition periods. For hybrid formats such as ZUGFeRD, the XML part is authoritative.

## What this means for construction firms

Construction adds a few specifics worth going through with your tax advisor:

- **Progress, partial and final invoices**: as things stand, all invoices between domestic businesses fall under the mandate, including progress invoices.
- **Reverse-charge construction services (section 13b UStG)**: invoices where the recipient owes the VAT are covered too. The reverse-charge note on the invoice is still required.
- **Subcontractors**: your subcontractors' invoices will also reach you as e-invoices.
- **Private customers**: there is no e-invoicing obligation for invoices to private individuals.
- **Attachments such as measurement sheets or timesheets**: check how your ERP transmits them together with the e-invoice.

## How to prepare

1. **Define one receiving channel**: a central inbox for all incoming invoices, rather than invoices going to site managers or individuals.
2. **Check your turnover**: if total turnover in 2026 exceeded €800,000, you must issue e-invoices from 2027.
3. **Ask your ERP vendor** whether your invoicing can output XRechnung or ZUGFeRD in a valid profile.
4. **Tell your suppliers** which address and format to use for invoices.
5. **Digitise checking and approval**, so e-invoices aren't printed out and retyped.
6. **Settle archiving**, so the structured invoice is kept in its original format.

## How Streckenheld helps with incoming invoices

E-invoicing changes the format, not the work: every invoice still has to be checked against the order and delivery note. That is exactly where Streckenheld's [invoice verification](https://www.streckenheld.com/invoice-verification.md) comes in.

- **Every incoming invoice read**: as a PDF, scan, photo or email attachment. ZUGFeRD and Factur-X invoices are read like any PDF. Structured processing of pure XRechnung files is available on request.
- **Matched to order and delivery note**: the AI links the invoice to the right order and [delivery note](https://www.streckenheld.com/delivery-notes.md) and flags discrepancies in the [four-way match](https://www.streckenheld.com/knowledge/four-way-match.md).
- **Contract prices and Skonto**: prices and payment terms are checked against your framework contracts, and early-payment deadlines are recognised.
- **Approval and payment**: export approved invoices as SEPA XML, with invoices kept in sync with your ERP, such as BRZ, Nevaris, RIB or PDS.

That way, invoices of every kind land in one [document inbox](https://www.streckenheld.com/guides/document-inbox.md), whether your supplier already sends e-invoices or still sends PDFs. The guide [AI reconciliation](https://www.streckenheld.com/guides/ai-reconciliation.md) explains the matching in detail.

## Who this page is for

For management, accounting and purchasing teams in construction firms who need to implement the e-invoicing mandate and want to digitise invoice checking at the same time.

## Frequently asked questions

### When do construction firms in Germany have to issue e-invoices?

From 1 January 2027 if total turnover in the previous year exceeded 800,000 euros. From 1 January 2028 the obligation applies to all businesses for invoices to other domestic businesses. Being able to receive e-invoices has been mandatory since 1 January 2025.

### Is a PDF invoice sent by email an e-invoice?

No. Under section 14 of the German VAT Act (UStG), an e-invoice is a structured data set that complies with the European standard EN 16931, such as XRechnung or ZUGFeRD from version 2.0.1. A plain PDF counts as an other invoice and is only allowed during the transition periods.

### Does the mandate cover reverse-charge invoices for construction services?

Yes, as we understand it, invoices for construction services where the recipient owes the VAT under section 13b UStG are covered when both businesses are established in Germany. Please check individual cases with your tax advisor.

### Can Streckenheld process XRechnung and ZUGFeRD?

ZUGFeRD and Factur-X invoices are hybrid PDFs, and the AI reads and checks them like any PDF. Structured processing of pure XRechnung files is available on request.

### Does this page replace tax advice?

No. We summarise the rules to the best of our knowledge, but details and exceptions change. For your specific situation, please talk to your tax advisor.

## Read next

- [E-invoicing 2027 in Germany: what construction firms need](https://www.streckenheld.com/knowledge/e-invoicing-2027.md): Germany's B2B e-invoicing mandate: deadlines, the €800,000 threshold, XRechnung and ZUGFeRD, reverse-charge and progress invoices, plus a checklist.
- [Invoice Verification for Construction Firms](https://www.streckenheld.com/invoice-verification.md): Invoice verification for construction: four-way match of order, confirmation, delivery note and invoice, contract prices, Skonto deadlines and SEPA export.
- [Document Inbox — Email, WhatsApp, and Supplier Integrations](https://www.streckenheld.com/guides/document-inbox.md): A single inbox for every supplier document. Forward by email, send by WhatsApp, or receive automatically from hundreds of integrated suppliers and retailers.
- [AI Reconciliation for Invoices, Delivery Notes, and Orders](https://www.streckenheld.com/guides/ai-reconciliation.md): Automatically match supplier invoices against delivery notes, orders, and order confirmations. Catch overcharges, missing items, and pricing mistakes before you pay.

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Source: https://www.streckenheld.com/e-invoicing-construction
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