E-invoicing is coming to Germany – step by step
Since 1 January 2025, businesses in Germany must be able to receive e-invoices from other businesses. Sending becomes mandatory in two stages. This article explains what an e-invoice is, which deadlines apply and how to switch without much effort. It does not replace tax advice; discuss details with your tax adviser.
What an e-invoice is – and isn't
An e-invoice is an invoice in a structured data format that software can read automatically. A PDF sent by email is not an e-invoice in the legal sense.
Common formats in Germany:
- XRechnung: pure XML, known from invoices to public authorities.
- ZUGFeRD (version 2.0.1 or later, except the MINIMUM and BASIC WL profiles): a PDF with embedded XML data.
Deadlines
- Since 1 January 2025: all businesses must be able to receive e-invoices. An email inbox is generally sufficient.
- From 1 January 2027: businesses with prior-year turnover above EUR 800,000 must send e-invoices.
- From 1 January 2028: the obligation applies to all businesses in B2B.
Exceptions: small invoices up to EUR 250 and travel tickets. Invoices to private customers are not affected.
What to do now
Receiving
- Set up a dedicated address for incoming invoices, e.g. invoices@yourcompany.com.
- Check that your accounting software can read and display XRechnung and ZUGFeRD.
- Clarify audit-proof archiving. The XML file is the original.
Sending
- Check whether your invoicing software can create e-invoices; older versions may need an update.
- Complete your business customers' master data. Some require a routing ID or purchase order number.
- Send test invoices and check them with a validator.
Common pitfalls
- "We already send PDFs": a plain PDF no longer counts as a proper B2B invoice after your deadline.
- Forgetting the archive: storing only the displayed PDF and deleting the XML loses the original.
- Spam filters sometimes catch invoices with XML attachments.
- Starting too late: software changes and tests take months.
FAQ
Do I need new software? Not necessarily; often an update is enough.
Can I keep sending PDF invoices? Until your deadline, with the recipient's consent. After that, generally not in B2B.
Conclusion
E-invoicing is less an IT project than a question of good processes: a fixed inbox, software that handles the formats and a clean archive. If you need help with the technical side, such as mailbox, archive or Microsoft 365, get in touch.
