In Germany, the e-invoice is only the first step. According to reports from an event held by the German e-invoicing association Verband elektronische Rechnung (VeR), published at the end of September 2026, the German Federal Ministry of Finance has named a timetable for the next one: a reporting system for B2B transactions, mandatory from 1 July 2030. What has been announced, what is still missing, and what you can already get right today.
As of 15 October 2026. There is no law and no technical specification yet. What is described here is an announced timetable — it may change.
The announced timetable
| When | What |
|---|---|
| from 2027 | Legislative process for the reporting system |
| from early 2029 | Voluntary pilot phase |
| 1 July 2030 | Reporting becomes mandatory |
According to these reports, technical details — which data, through which channel, in which format — have not been published yet. It is also open which domestic transactions will have to be reported, and from when.
What a reporting system is
Today the German tax office learns about your sales through the advance VAT return (Umsatzsteuer-Voranmeldung): totals, once a month or once a quarter. A reporting system turns this around. The data of individual invoices goes to the tax authorities promptly — not as a total, but invoice by invoice.
Other countries have been working this way for a long time. In Italy, all invoices go through the state platform SDI, in Poland through KSeF, and in France the reform also brings e-reporting. Which routes apply there is described in E-invoicing mandates in Europe.
Why 2030 of all years
The date comes from Brussels. The EU package ViDA ("VAT in the Digital Age") was adopted by the Council on 11 March 2025. Under it, from 1 July 2030 digital reporting and e-invoices according to EN 16931 are mandatory for intra-EU B2B transactions; by 2035 the national systems are to be aligned with the European model. A German reporting system starting on the same date saves businesses from having to switch over twice.
The e-invoice is the foundation
A reporting system only works if the invoice data is already available in structured form — and that is exactly what the German e-invoicing mandate creates: receiving since 2025, issuing from 2027 for businesses with more than €800,000 in prior-year turnover, and from 2028 for everyone else. The data that will be reported later is the same data that is in the XML of your e-invoice today. Details on the mandate: E-invoicing mandate from 2027.
What you can already do today
You do not have to report anything yet. But the work that will make a reporting system easier later is the same work that makes your e-invoices better right now:
- Complete data in the XML. The VAT IDs of both parties, the correct tax category, the date of supply. What appears as free text on the page today will be needed as a field tomorrow.
- The EN 16931 profile instead of stripped-down profiles. MINIMUM and BASIC WL already do not count as e-invoices in Germany today — see Profiles.
- Keep the structured part, not just the PDF. According to the German Federal Ministry of Finance (BMF) circular of 15 October 2025, the XML is what counts for hybrid formats.
- Check invoices before they go out. Anything that breaks the rules of EN 16931 will stand out all the more in a reporting system. The validator shows every violation with its rule code.
Frequently asked questions
Will I have to report every invoice to the tax office from 2030?
That is the direction, but it has not been decided yet. Which domestic transactions will have to be reported and how reporting will work technically is to be settled in the legislative process starting in 2027.
Will the reporting system replace the advance VAT return?
There is no statement on this yet. Other countries introduced reporting in addition; how Germany will handle it is open.
Can I take part in the pilot phase?
It has been announced for early 2029 and is voluntary. How to take part has not been published yet.
Will E-Rechnung Pro do the reporting for me later?
No. E-Rechnung Pro creates and checks e-invoices; there is no reporting function, and we are not announcing one either as long as the rules have not been settled.
In short
- Announced: legislation from 2027, voluntary pilot phase from early 2029, mandatory from 1 July 2030.
- Technology, scope and format are still open — there is no law yet.
- The date follows the EU ViDA package; the e-invoice is the data foundation.
- What matters today: complete, rule-compliant e-invoices in the EN 16931 profile.
Whether your current invoices are already there: check a file for free — no sign-up required.
E-Rechnung Pro creates and validates documents against EN 16931:2017 — the version ZUGFeRD 2.x and Factur-X are built on today. We are following the EN 16931-1:2026 revision and will support it as the formats adopt it.