According to the Federal Ministry of Finance, Germany plans to introduce a mandatory e-invoicing obligation for all B2B transactions on January 1, 2026. This means that all suppliers and buyers of goods or services in Germany will have to use e-invoices that comply with the European standard on e-invoicing (EN 16931) and the German national specifications (XRechnung or ZUGFeRD).
Source: www.fiscal-requirements.com