the Sales threshold for e-invoicing The threshold of 800,000 euros is the previous year's turnover, which determines whether a company must issue electronic invoices in domestic B2B business from January 1, 2027, or only from January 1, 2028.
Until December 31, 2026, a transitional rule applies for all invoice issuers. If the total turnover after § 19, paragraph 2, of the Value Added Tax Act exceeds 800,000 euros in 2026, the obligation to issue invoices will apply from January 1, 2027. If it is no more than 800,000 euros, the transitional rule will be extended until December 31, 2027. As of January 1, 2028, the obligation will apply to all companies (BMF letter 2024, paragraphs 63 to 65).
The relevant factor is the total turnover of the company issuing the invoice in the previous year. In the case of a partnership, the entire business unit is counted. In the case of credits, it is the credit issuer that counts. If a third party issues the invoice, the client (Rn. 64) counts.
In the SAP Business One context
At the respective cut-off date, any gaps in the master data lead to an invoice that does not pass the audit. Therefore, the commercial management should know before the cut-off date how complete the data actually are in SAP Business One.
Demarcation
The turnover threshold only applies to the obligation to issue invoices. The obligation to receive electronic invoices has already been in effect since January 1, 2025, regardless of the turnover.
Legal status: MF Treasury letter 2024, MF Treasury FAQ as of March 2026.
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