🇩🇪Germany
Some businesses are already covered, others are not yet. The timetable below says which.
Verified on 2026-08-11
The timetable
| Date | Who | Obligation | Scope |
|---|---|---|---|
| 1 January 2025in force | all businesses | receiving | b2b |
| 1 January 2027upcoming | businesses with turnover above €800k | issuing | b2b |
| 1 January 2028upcoming | all businesses | issuing | b2b |
Legal basis. Wachstumschancengesetz; § 14 UStG. XRechnung CIUS maintained by KoSIT.
Formats and transmission
- Accepted formats
- XRechnung 3.0.2 · ZUGFeRD 2.5.2 · UBL 2.1 · UN/CEFACT CII
- Regulatory model
- decentralised post-audit
- Transmission network
- No state platform: direct exchange or through service providers
The same check via API
This country has its own sealed floor. Pinning it by identifier — de-2026-08 — guarantees the same file returns the same verdict ten years from now, whatever gets published in between.
curl -X POST https://api.factlint.com/v1/validate \ -F '[email protected]' \ -F 'jurisdiction=DE' \ -F 'ruleset=de-2026-08' \ -H 'Accept-Language: fr'What that format contains, rule by rule →
Common searches about this country
These phrases mirror what a vendor or integrator searches for: country, date, format, API and coverage level.
What Factlint checks today
German layer sealed on 11/08/2026: CEN EN 16931 1.3.16 and the KoSIT XRechnung 3.0.2 Schematron. German verdicts are replayable. The BR-DE rules only fire on a document profiled as XRechnung, and the response says so when it is not.
A sealed rule set exists for this jurisdiction: the verdict can be replayed identically, and its fingerprint proves it.
Rules specific to this jurisdiction
Attached by their identifier, not by a hand-kept list: sealing a new national ruleset makes them appear here on their own.
Do you build invoicing software?
You are the one carrying this deadline for your customers. Factlint fits upstream of your chain: one call validates, fixes what can be fixed without risk, and returns the exact list of what is missing. Above all, every verdict is rendered against a pinned, time-stamped rule set — so you can replay it years later, and test today against rules that are not yet in force.
Official sources
- Bundesministerium der Finanzenaccessed on 2026-08-08
- KoSIT — XRechnung validation configurationaccessed on 2026-08-11
A decentralised model with no state platform: demand for private building blocks is at its highest there. ZUGFeRD is technically Factur-X and goes through the same pipeline.
History of this page
- 2026-08-11Page created; ruleset de-2026-08 sealed the same day.
General information, verified on 2026-08-11. This is neither tax advice nor legal advice. Factlint validates and prepares your files upstream of your platform; it does not transmit them and it replaces no reporting obligation.