E-invoicing for tradespeople (Handwerker) in Germany

In short: trade businesses (Handwerksbetriebe) have had to be able to receive e-invoices since 2025. You must issue them for jobs for other businesses from 2027 (if prior-year turnover exceeded €800,000) or from 2028 ^[1][2]. Details on the deadline: e-invoicing mandate 2027. Invoices to private customers stay exempt ^[1][4]. The Federal Ministry of Finance has published practical rules for construction work, progress invoices and final invoices.

What applies when?

Your customer	Invoice	E-invoice required from
Private person (bathroom refit, home repair)	paper or PDF is fine [1]	never
Another business in Germany (developer, property manager, commercial client)	e-invoice	2027 if total prior-year turnover exceeded €800,000, otherwise 2028 [2]
Public authority, municipality	the buyer's own rules (e.g. federal ERechV) [1]	partly already today
Invoice up to €250 gross	paper or PDF is fine [1]	never

A property manager or landlord also counts as a business under German VAT law, even if it only earns VAT-exempt rent ^[1][3]. Invoices to such customers fall under the mandate.

Construction work: trades are enough in the structured part

For an e-invoice covering construction work it is enough, at least for now, to list only the individual trades (Gewerke) with their totals in the structured part (XML). The detailed breakdown by bill of quantities goes into a human-readable attachment that the structured part clearly refers to ^[1]. Supporting details such as timesheets may also be attached as a PDF inside the e-invoice ^[1]. A link to an external website is not enough ^[3].

The German construction software association BVBS publishes a non-binding overview of how to fill e-invoice data fields consistently in construction ^[5][1].

Progress and final invoices

• Progress, advance and down-payment invoices issued before your e-invoicing start date do not have to be e-invoices, even if the work is completed and paid afterwards ^[1].
• In a final invoice sent as an e-invoice, you may deduct earlier part-payments in an unstructured attachment, as long as the structured part expressly refers to it. This also applies after 2027; on 15 October 2026 the BMF extended the period to 30 June 2030 ^[6].
• Collective invoices are allowed: you may state the calendar month as the time of supply ^[1].

Reverse charge (section 13b UStG)

If you work as a subcontractor for another construction business under the reverse-charge rule, the e-invoicing duty applies all the same when both are established in Germany ^[3].

Buying at the DIY store or wholesaler

There is no special rule for cash purchases. If your business buys materials for more than €250, the seller must issue an e-invoice once its transition period has ended ^[1]. The ministry suggests handing over a till receipt and emailing the e-invoice afterwards ^[1]. So give your suppliers an email address for invoices. This matters for your input VAT: where an e-invoice is required, a paper or PDF invoice in principle does not entitle you to deduct input VAT ^[3].

What to do now

1. Make sure you can receive: choose an invoice email address, test a viewer, keep XML files for eight years ^[1]. More: receiving e-invoices.
2. Check your deadline with the mandate checker for 2027.
3. Check your software: many trade programs already create XRechnung and ZUGFeRD. Ask your vendor whether trade totals and attachments are supported. See the software comparison and one-off purchase software.

FAQ

Do I have to issue e-invoices from 2027 as a tradesperson? Only if your 2026 total turnover was above €800,000 and the customer is another business in Germany. Otherwise the duty starts in 2028 ^[1][2].

Do I have to send private customers an e-invoice? No. Paper or PDF is enough for invoices to private customers ^[1][4].

Do progress invoices I issue in 2026 have to be e-invoices? No, if you issue them before your own start date, even if the work is finished and paid afterwards ^[1][6].

Not legal or tax advice. Every fact is sourced and was checked on 6 October 2026; the deadlines and the BMF letter of 15 October 2026 on 23 October 2026. The official German texts prevail.