Germany e-reporting gets a start date: reporting system from 1 July 2030, pilot in early 2029

Berlin, 22 September 2026 · Germany e-reporting now has a concrete timeline. Under current planning, Germany’s digital reporting system for invoice data (Meldesystem) will go live on 1 July 2030, preceded by a voluntary pilot in early 2029. Michael Schrodi, Parliamentary State Secretary to the Federal Minister of Finance, announced the schedule at “E-Rechnung als Digitalisierungstreiber”, an event hosted in Berlin by the Verband elektronische Rechnung (VeR) and attended by around 250 participants.

The core: a reporting layer on top of the e-invoice

Schrodi described the VeR as an important point of contact for the Federal Ministry of Finance (BMF) in designing the reporting system. Speaking for the VeR, Richard Luthardt summed up the starting position: “Die Schienen sind gelegt. Es gibt eine Infrastruktur.” (The tracks have been laid. There is an infrastructure.)

That infrastructure is Germany’s e-invoicing mandate. Since 1 January 2025, every business in Germany must be able to receive e-invoices for domestic B2B transactions. From 1 January 2027, the obligation to issue them applies to businesses with prior-year turnover above €800,000, and from 1 January 2028 to all businesses. The BMF states in its FAQ that the e-invoice prepares the ground for the later “Meldesystem zur zeitnahen und transaktionsbezogenen elektronischen Meldung von bestimmten Rechnungsangaben an die Finanzverwaltung”, a system for near real-time, transaction-based reporting of selected invoice data to the tax authorities. Accepted formats are those compliant with the European standard EN 16931, such as XRechnung and ZUGFeRD from the EN 16931 profile upwards.

What has not been settled is the technical model. Whether reports will travel over the Peppol architecture, a 5-corner model involving service providers or a central government channel remains undecided. In its strategy paper of May 2026, the VeR argues for reusing EN 16931 and the existing infrastructure, as covered in our earlier article on the VeR strategy paper.

Context: 2030 as a European benchmark

The date lines up with ViDA. Under Council Directive (EU) 2025/516, digital reporting requirements for intra-EU B2B transactions take effect on 1 July 2030. Member States running their own domestic reporting systems must align them with the EU model and standards by 1 January 2035. A German system launching on the same day allows domestic and cross-border reporting to be aligned from the outset.

Neighbouring countries are moving in the same direction:

• The Netherlands: the Dutch government has opted for mandatory e-invoicing of domestic B2B transactions from 1 July 2030 and digital reporting from 1 July 2031; for international B2B transactions, both apply from 1 July 2030. See also our article on the cabinet decision.
• Belgium: since 1 January 2026, structured e-invoicing has been mandatory for nearly all transactions between Belgian VAT-registered businesses. According to the Federal Public Service Finance, near real-time e-reporting is planned for 2028 but still has to be enacted in law.
• Luxembourg: since 18 March 2023, e-invoicing has been mandatory towards contracting authorities (B2G), via Peppol or MyGuichet.lu. There is no B2B mandate yet.
• France: since 1 September 2026, large and mid-sized companies must issue e-invoices and report transaction and payment data electronically through Plateformes Agréées. Small businesses and micro-enterprises follow on 1 September 2027.

What it means and what to do now

For integrators the message is clear: the 2027 e-invoicing mandate is the foundation, and the 2030 reporting system is the next storey. Anyone building for a business that invoices customers in Germany should build reporting-ready from day one.

1. Deliver EN 16931-compliant output before 1 January 2027. Make sure XRechnung (UBL and CII) and ZUGFeRD from the EN 16931 profile come out of the chain without errors. Keep track of the XRechnung 4.0 preliminary version and the ZUGFeRD and Factur-X update.
2. Make transaction-level VAT data consistent. A reporting system works per transaction. VAT codes, rates and exemption reasons must mean the same thing across ERP, point-of-sale and invoicing systems.
3. Keep the mapping modular. As long as the transmission route is open, treat the reporting flow as a separate, pluggable layer alongside the invoice flow, so that an extra destination does not require a rebuild.
4. Use the early-2029 pilot as a test window. Reserve capacity to join the voluntary pilot with one or more clients and validate your integration before the obligation takes effect.
5. Build one integration layer for several countries. France, Belgium, the Netherlands and Germany each have their own specifics. A central layer with country-specific configuration is easier to maintain than separate custom connections per country.

Sources

1. Verband elektronische Rechnung (VeR): E-Rechnung als Digitalisierungstreiber, VeR-Talks, 22 September 2026
2. Federal Ministry of Finance (BMF): FAQ on the introduction of mandatory e-invoicing
3. Federal Ministry of Finance (BMF): BMF letter on the introduction of mandatory e-invoicing, 15 October 2025
4. EUR-Lex: Council Directive (EU) 2025/516 of 11 March 2025 (ViDA)
5. European Commission: VAT in the Digital Age (ViDA)
6. Government of the Netherlands: cabinet opts for e-invoicing and reporting for businesses, 11 September 2026 (Dutch)
7. FPS Finance / BOSA: From when is e-invoicing mandatory?
8. FPS Finance / BOSA: General questions about e-reporting
9. Guichet.lu: Submission of a compliant electronic invoice under a public procurement or concession contract
10. impots.gouv.fr: From when am I affected by the e-invoicing reform? (French)
11. impots.gouv.fr: E-invoicing and Plateformes Agréées (French)

The timeline for Germany e-reporting turns 2027 and 2030 into a single programme of work. If you are looking for a Peppol Service Provider that supports both phases, you can compare providers side by side in the Peppol.now comparison tool.