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Country guide for Germany. Also read the general guide to accepting crypto into a non-custodial company wallet , browse the EU crypto-payments hub, and see all country guides.

Can a German Company Accept Cryptocurrency Payments?

Yes. A German company can generally agree to receive Bitcoin, Ether or another supported cryptoasset as consideration for its own goods or services.

This guide focuses on direct payment into a non-custodial wallet controlled by the merchant, rather than collection and settlement through a custodial crypto payment processor.

The company must still comply with German contract, accounting, VAT, sanctions and invoice rules. It must also make sure that the complete payment flow does not include a regulated cryptoasset service provided to customers.

Does MiCA Require the Merchant to Hold a CASP Authorisation?

The EU Markets in Crypto-Assets Regulation, or MiCA, requires authorisation for a person professionally providing defined cryptoasset services. These include custody for clients, operating a trading platform, exchanging cryptoassets, executing or transmitting client orders and transferring cryptoassets on behalf of clients.

Receiving an asset into the seller's own wallet as payment of the seller's own receivable is not itself included in that list. This is an inference from the statutory service definitions, not a blanket exemption for every payment product.

A separate BaFin and MiCA analysis is needed if the business:

Official sources: BaFin — MiCA Cryptoasset Services, MiCA Article 59.

EU Travel Rule and Self-Hosted Wallets

The EU Transfer of Funds Regulation applies to cryptoasset transfers where a cryptoasset service provider is involved. If a customer sends more than EUR 1,000 between an account at a CASP and a self-hosted address, the CASP must take measures to verify that its client owns or controls the self-hosted address.

This does not create a EUR 1,000 prohibition on company wallets. It can, however, mean that an exchange asks the customer or merchant for wallet-control evidence and identifying information. Invoice and wallet records should be ready before payment.

Official source: Regulation (EU) 2023/1113.

VAT Treatment of a Crypto Payment

German VAT guidance treats a virtual currency such as Bitcoin similarly to legal tender where the parties accept it as an alternative, contractual and direct means of payment and it serves no purpose other than payment.

That does not exempt the goods or services being sold. The merchant applies the normal VAT treatment to the underlying supply and records its euro value. The later exchange or disposal of the cryptoasset must be accounted for separately.

Official source: Federal Ministry of Finance — VAT Treatment of Virtual Currencies.

Corporate Accounting and Tax Records

The original sale and the cryptoasset received are two connected but distinct accounting elements. Recommended records include:

German Federal Ministry of Finance guidance separately addresses virtual currencies and tokens held as business assets. The precise balance-sheet classification and year-end valuation depend on the facts and applicable accounting framework.

Official source: BMF — Income-Tax Treatment of Virtual Currencies and Tokens.

German B2B E-Invoice Rules

Since 1 January 2025, German domestic businesses have had to be able to receive structured e-invoices. Transitional rules allow other invoice formats through 31 December 2026, and certain issuers with prior-year turnover up to EUR 800,000 may continue through 2027.

A PDF is not automatically a German e-invoice. The structured format must meet the statutory requirements. The official BMF guidance should be checked before configuring any invoicing system.

Official sources: BMF E-Invoice FAQ, German VAT Act Section 14.

How to Use Invoiceum in Germany

Invoiceum.com can provide the commercial and crypto-payment record, subject to the company's German e-invoice obligations.

The invoice or payment record should include:

  1. Supplier and customer legal details.
  2. Tax number or VAT identification number where required.
  3. Invoice number, supply date and description.
  4. Net amount, VAT rate, VAT amount and gross amount in euros.
  5. Token, contract address, network and company wallet.
  6. Rate source, quote expiry and confirmation requirement.
  7. Refund and incorrect-network terms.

After receipt, connect the Invoiceum record with the transaction hash, euro value, timestamp and accounting entry.

Invoiceum should not be described as satisfying Germany's structured e-invoice rules unless its current product documentation confirms a compliant format and workflow. Where a structured e-invoice is mandatory, the crypto payment instructions may need to be linked to or embedded within the compliant invoice produced by the company's tax system.

Recommended German Workflow

  1. Confirm that payment relates to the company's own supply.
  2. Check that no exchange, custody or third-party transfer service is provided.
  3. Price and document the supply in euros.
  4. Issue the required German invoice, using a compliant structured format where applicable.
  5. Provide the approved wallet, token and network through Invoiceum.
  6. Perform proportionate customer, sanctions and wallet screening.
  7. Record the euro value and VAT at receipt.
  8. Account for any later disposal separately.

Frequently Asked Questions

Does a German merchant need a BaFin licence just to accept Bitcoin?

Not generally for direct receipt as consideration for its own supply. MiCA authorisation becomes relevant if the business provides a defined cryptoasset service such as custody, exchange or transfer for clients.

Does the EUR 1,000 Travel Rule threshold ban larger self-hosted-wallet payments?

No. It triggers wallet-control verification duties for an involved CASP. It is not a general cap on direct merchant payments.

Is VAT avoided when a customer pays in crypto?

No. The VAT treatment of the underlying goods or services remains applicable.

Can Invoiceum issue a simple PDF for every German B2B transaction?

Not necessarily. Germany is transitioning to mandatory structured B2B e-invoices. The required format and relevant transition period must be checked.

What should be recorded after payment?

Record the transaction hash, receipt time, token amount, euro value, rate source, customer and corresponding accounting entry.

Official Sources

This page provides general information and is not legal, tax or accounting advice.

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Last reviewed: August 2026.