For tradespeople · Updated June 2026

E-invoicing for tradespeople

Q: When do trades businesses have to issue e-invoices?

VAT-liable trades businesses must issue from 1 January 2027 if prior-year turnover was above 800,000 euro, otherwise from 1 January 2028. Everyone has had to be able to receive since 1 January 2025.

Q: What applies to construction services and §13b UStG?

For certain construction services between construction businesses the tax liability shifts under § 13b UStG. The recipient owes the VAT. The invoice shows no tax amount, but the note on the reverse charge to the recipient.

Q: Do I need an XRechnung for municipal contracts?

For public clients, XRechnung is the governing standard, with the Leitweg-ID as a mandatory field. The client gives you the Leitweg-ID, usually on the order. Without a correct Leitweg-ID the invoice is rejected.

Q: How do I handle mixed tax rates?

Set the tax rate per line. That breaks down different rates correctly, for example 19 percent on labour and material and reduced rates in special cases, and avoids contradictions in the e-invoice.

For trades businesses, e-invoicing has two specifics beyond the general duties: the reverse charge on construction services under §13b, and XRechnung with a Leitweg-ID as soon as you work for a municipality or public body. Being able to receive has been mandatory since 2025 anyway.

TL;DR

Receiving: mandatory since 1.1.2025. Issuing: from 1.1.2027 (turnover above 800,000 euro) or 1.1.2028. Construction services: often §13b with a tax-liability shift, no tax amount plus a note. Public contracts: XRechnung with a Leitweg-ID. Set mixed rates per line. Vera produces XRechnung and ZUGFeRD, with the tax rate per line.

Construction services and §13b

If you provide a construction service to another construction business, the tax liability often shifts under § 13b UStG. You then show no tax amount and add the note on the reverse charge to the recipient. Marking these cases cleanly matters, because a wrong tax code in the e-invoice stands out.

Contracts from public bodies

As soon as you work for a municipality, a city or another public body, XRechnung is the governing standard, with the Leitweg-ID as a mandatory field. The client gives you the Leitweg-ID, usually on the order. Without a correct Leitweg-ID the invoice is rejected.

Note: Set the tax rate per line, not as a flat rate for the whole invoice. That breaks down labour, material and any special cases correctly, with no contradiction in the e-invoice.

FAQ

When do trades businesses have to issue e-invoices?

From 1.1.2027 (turnover above 800,000 euro) or 1.1.2028. Everyone has had to be able to receive since 1.1.2025.

What applies to construction services and §13b UStG?

Often a tax-liability shift: no tax amount, but the note on the reverse charge to the recipient.

Do I need an XRechnung for municipal contracts?

Yes, XRechnung with a Leitweg-ID. The client gives you the Leitweg-ID, usually on the order.

How do I handle mixed tax rates?

Set the tax rate per line, then different rates are broken down correctly.

XRechnung and §13b done cleanly

Vera produces XRechnung with a Leitweg-ID and ZUGFeRD, with the tax rate per line and the correct reverse-charge note, validated before download.

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