E-invoicing

In short: An e-invoice is an invoice in a structured, machine-readable format that can be processed automatically. In Germany, a plain PDF does not count.

In more detail: Since 1 January 2025 all businesses must be able to receive e-invoices in B2B transactions. Issuing is becoming mandatory in stages, first for large companies, later for everyone. Permitted formats are XRechnung and ZUGFeRD. Small businesses and small-amount invoices are exempt.

In Depth

Dates and deadlines change, please check.

• XRechnung: pure XML, intended for authorities.
• ZUGFeRD: a PDF with embedded XML. People read the PDF, machines read the XML.
• EN 16931: the European standard on which both formats are built.
• Why: fewer errors, faster VAT checks, less fraud.
• What changes: Invoicing software must be able to produce the formats. After the transition periods, paper and PDF invoices are no longer sufficient in B2B.

See also: Writing an invoice (mandatory details under § 14 UStG)