E-invoicing is gradually becoming mandatory in Germany. Many companies see it mainly as extra work. But it is a good opportunity to automate the entire invoice process, from receipt to filing.
The deadlines
| Since / from | What applies |
|---|---|
| 1 January 2025 | All domestic companies must be able to receive e-invoices. |
| 1 January 2027 | Companies with more than €800,000 in prior-year turnover must issue e-invoices. |
| 1 January 2028 | All other companies must issue e-invoices. |
As of November 2026, according to the Federal Ministry of Finance. Please clarify exceptions and individual cases with your tax adviser. This guide is not tax advice.
What an e-invoice is
An e-invoice is a structured data record that software can read directly, based on the European standard EN 16931. In Germany, XRechnung and ZUGFeRD are the most common. A PDF file sent by email is not an e-invoice.
What can be automated
Incoming invoices
- Automatically detect and read e-invoices from the inbox
- Match invoice data against purchase orders or jobs
- Pass it to the accounting software and file it in an audit-proof way
- Send unclear cases to a responsible person for review
To the workflow “Receipts from the inbox”
Outgoing invoices
- Generate invoices directly from the CRM or order system as soon as a job is completed
- Issue and send them in the right format
- Monitor open invoices and send friendly reminders
To the workflow “Invoice as soon as the job is won” · To the workflow “Payment reminder”
How to proceed
Check whether your accounting software can create and read e-invoices. Most common programs can by now.
Ensure receipt: a dedicated address for invoices and a workflow that processes them.
Switch outgoing invoices, in good time before your deadline, and test with key clients.
Automate the whole process instead of just changing the format.
FAQ
Is a PDF invoice sent by email an e-invoice?
No. An e-invoice is a structured data format based on the European standard EN 16931, in Germany mainly XRechnung or ZUGFeRD from version 2.0.1. A plain PDF file does not meet this.
Does the obligation also apply to invoices to private customers?
The obligation applies to invoices between domestic companies. It does not apply to invoices to private individuals.
Who checks whether my company is affected?
You should clarify the classification, for example regarding turnover or exceptions, with your tax adviser.
