German E-Invoicing (E-Rechnung) in Odoo: XRechnung, ZUGFeRD and the 2025–2028 Deadlines

This article is for managers and finance teams of companies in Germany that invoice from Odoo or plan to. It answers three questions: what applies when, which format to send, and what to configure and test in Odoo. A German version is available for your accounting team.

The deadlines

The legal basis is Germany's Growth Opportunities Act (Wachstumschancengesetz); the Federal Ministry of Finance (BMF) explains the details in its e-invoicing FAQ.

To receive, providing an email inbox is enough. But an incoming XRechnung is an XML file that a person can barely read without software. Receiving e-invoices without processing them automatically only moves the problem.

Which formats count

According to the BMF, an e-invoice must conform to the European standard EN 16931. In practice:

• XRechnung — pure XML (UBL or CII syntax). Required for invoices to the federal administration and many German states, with a Leitweg-ID as the buyer reference.
• ZUGFeRD / Factur-X — a PDF/A-3 with embedded XML. Readable by people, parseable by software. Valid from version 2.0.1, except MINIMUM and BASIC-WL: those two profiles do not carry every mandatory invoice field.
• EDI formats remain possible if the data conforms to EN 16931 or can be correctly extracted into it.

Exempt from the issuing obligation are, among others, small-amount invoices up to EUR 250 gross, travel tickets, many VAT-exempt supplies and supplies by small businesses (Kleinunternehmer). B2C invoices are out of scope. Small businesses must still be able to receive e-invoices.

What Odoo does

Outgoing invoices: in Odoo, the e-invoice format is set per customer: open the contact ▸ Accounting tab ▸ eInvoice format. Options include XRechnung and Factur-X (CII); Factur-X is embedded in the invoice PDF. By default, the format offered depends on the customer's country. Through Peppol, Odoo can also send XRechnung directly to recipients on the Peppol network.

Incoming invoices: Odoo reads the XML from an incoming XRechnung or ZUGFeRD PDF and creates a vendor bill from it — amounts, taxes and lines, without re-keying. That is where the obligation actually pays off.

Handover to the tax adviser: Odoo 19 exports to DATEV from the General Ledger (Actions): first DATEV ATCH (the documents, with a document.xml linking them), then DATEV DATA (entries, customer and vendor accounts as CSV). The entry and its document arrive at the accounting firm together.

Checklist before your deadline

1. Check the threshold: was your 2026 total turnover above EUR 800,000? Then issuing is mandatory from 1 January 2027, otherwise from 2028.
2. Clean the customer master data: set the right eInvoice format for every business customer; store the Leitweg-ID for public-sector customers.
3. Check the profile: make sure your ZUGFeRD invoices are not produced in the MINIMUM or BASIC-WL profile. Running files through a validator (for example the KoSIT validator for XRechnung) removes the doubt.
4. Complete company data: VAT ID or tax number, bank details, payment terms and customer addresses — a missing mandatory field turns a technically valid file into a defective invoice.
5. Organise receiving: set one inbox for e-invoices and configure the import into Odoo, instead of opening XML attachments by hand.
6. Archive in line with GoBD: what counts is the XML, not its rendering. It must be kept unchanged and retrievable.
7. Test: invoice, credit note/correction, down-payment invoice, multi-rate VAT invoice, invoice to a public authority — generate each file, validate it, and check the return path (import on the recipient side).

Frequently Asked Questions

Do I have to issue e-invoices in 2026?

Not yet. In 2026, domestic B2B invoices may still be issued on paper or as another electronic invoice (for example a PDF, with the recipient's consent). You have had to be able to receive e-invoices since 2025.

Is a PDF attached to an email an e-invoice?

No. A plain PDF is an "other invoice". An e-invoice is a structured EN 16931 format: XRechnung, or ZUGFeRD from 2.0.1 (without MINIMUM and BASIC-WL).

XRechnung or ZUGFeRD — which should I send?

Both are valid. ZUGFeRD is easier for customers who still want to read their invoices, because the PDF stays visible. Public authorities usually require XRechnung with a Leitweg-ID. In Odoo you set it per customer.

Does the obligation apply to small businesses (Kleinunternehmer)?

Small businesses do not have to issue e-invoices, but they must be able to receive them.

Can Odoo post incoming e-invoices automatically?

Odoo reads XRechnung and ZUGFeRD and creates a draft vendor bill with amounts, taxes and lines. Approval and account assignment are reviewed as usual.

How we can help

ECOSIRE implements and supports Odoo. We review your customer master data and formats, set up sending and receiving, validate the files and connect the DATEV export to your accounting firm. See Odoo implementation, Odoo integration or contact. For the wider picture (GoBD, SKR03/04, payroll), read our Odoo in Germany guide.

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Sources (checked 25 September 2026): Federal Ministry of Finance, FAQ on the introduction of mandatory e-invoicing; Odoo 19 documentation — Germany (DATEV export); Odoo 19 documentation — Electronic invoicing.