What is an e-invoice?
An e-invoice is an invoice in a structured, machine-readable format. Accounting software can read it automatically. A PDF or a scan is not an e-invoice in the legal sense, even if it arrives by email.
Common formats in Germany:
- XRechnung: a pure data format, the standard for public-sector clients
- ZUGFeRD: a PDF with embedded data, readable by people and software
Which deadlines apply?
- Since 1 January 2025: All businesses must be able to receive e-invoices from other businesses (B2B).
- From 1 January 2027: Businesses with more than €800,000 in revenue in the previous year must send e-invoices.
- From 1 January 2028: All businesses must send e-invoices.
Please check with your tax adviser whether any exceptions apply to your business. We do not give tax advice.
Why start early?
Many small and mid-sized businesses don’t have suitable software yet or don’t use it properly. Typical problems:
- The invoicing tool, email, bank and accounting are not connected.
- Nobody knows exactly which format the customer expects.
- Incorrect invoices can cause trouble with input tax deduction.
If you switch now, you have time to test. And incoming e-invoices can be processed automatically, which already saves time today.
How does the switch work?
- Review: How do you write and receive invoices today, and which software do you use?
- Choose and set up a tool: for example lexoffice or sevdesk, connected to DATEV through your tax adviser.
- Outgoing invoices: templates in XRechnung or ZUGFeRD, test invoices, validity checks.
- Incoming invoices: recognise them automatically and pass them on to accounting.
- Set up an archive that meets the GoBD rules.
- Short training for the team.