E-invoicing in Germany: what you need to know

For: operators and businesses established in Germany

What is changing

Germany is moving business-to-business (B2B) invoicing to structured e-invoices. An e-invoice is a machine-readable file that follows the European standard EN 16931, for example XRechnung or ZUGFeRD. A plain PDF or paper invoice is no longer a valid VAT document for these sales.

Date	What applies
1 January 2025	All businesses in Germany must be able to receive e-invoices
1 January 2027	Businesses with more than EUR 800,000 turnover in the previous year must issue e-invoices
1 January 2028	All other businesses must issue e-invoices

Which sales are in scope

In scope	Not in scope
Sales from a German business to another German business, subject to German VAT	Sales to consumers, for example drivers paying for a charge
	Sales where Monta is the seller (Monta is established in Denmark)
	Home charging reimbursements and other transfers that are not sales
	Sales to businesses outside Germany
	Sales by small businesses under §19 UStG (Kleinunternehmer)

Monta issues e-invoices on your behalf through our e-invoicing partner Storecove.

What this means for you

On the Monta platform, you can buy from and sell to other operators, accounts and partners. Sales between two businesses established in Germany are sent as e-invoices.

If you are selling:

• Monta sends e-invoices on your behalf when German law requires it, from the date that applies to your business.
• Your buyers always receive VAT-compliant documentation.
• Payment has already been received in your Monta Wallet, so the e-invoice is for documentation only and shows no amount to pay.

If you are buying:

• Monta sends e-invoices to you on behalf of the seller.
• These invoices are already settled through your Monta Wallet, so no separate payment is needed.

How Monta handles e-invoicing

Monta groups all in-scope transactions per seller and buyer each month and issues one summary e-invoice through Storecove.

• Summary e-invoices are sent monthly.
• Individual receipts are still created in real time for transparency and reconciliation, but they are no longer the VAT-valid document for in-scope transactions.
• The VAT-valid document is the structured e-invoice.

Company details you need

To send and receive e-invoices, ensure the German fiscal identifiers are up to date in Monta Hub for the operator and your professional accounts before 1 January 2027.

Enter your company number and confirm the company details filled in automatically.

1. Search the German commercial register (Handelsregister) by register number, company name or VAT ID.

2. Check the details filled in for you: Legal name, Legal form, Address, Register number and Register court.

3. Enter your VAT ID (USt-IdNr.). If your company has no VAT ID, select Use Tax number (Steuernummer) instead and enter your tax number.

4. Answer the self-declaration questions.

Sole traders and partnerships that are not in the commercial register (for example a GbR) select Enter manually and type their legal name and address.

Self-declaration questions:

• The company is established in Germany: your business has its seat or a fixed establishment in Germany.
• Turnover above EUR 800,000 in 2026: if yes, you issue e-invoices from 1 January 2027. If not, from 1 January 2028.
• Small business under §19 UStG (Kleinunternehmer): if yes, Monta doesn't issue e-invoices for your sales.

Your answers decide from when Monta issues e-invoices on your behalf. The turnover question is about your company's total turnover, not only your sales on Monta.

Complete details make sure your e-invoices are delivered. An e-invoice with missing or invalid data is rejected.

Where to set up your company details

While details are missing, Hub shows Complete your company details with a Complete details button that takes you to the card.

• Accounts: open the account, then Settings > General > Company details. When you create a new German professional account, Company details is part of the form.
• Operators: Admin > Operator > Settings > General > Company details.
• Monta app: German business accounts are created and edited in Hub. The app takes you there.
• API: you can update operator and account details through the Partner API, for example to update many accounts at once.