In short: Since 1 January 2025, domestic companies in B2B must be able to receive and process electronic invoices. An e-invoice is a structured data set under the EU standard EN 16931 – a plain PDF is no longer sufficient. The obligation to send is phased in from 2027/2028 depending on turnover.
What is an e-invoice?
An e-invoice contains the invoice data in a structured, machine-readable format according to EN 16931. A PDF without structured data is not an e-invoice. Two common formats:
- XRechnung – pure XML format, established in public procurement.
- ZUGFeRD – hybrid format: a PDF with embedded XML, readable by humans and machines.
Timeline
| From | Obligation |
|---|---|
| 01 Jan 2025 | All companies must be able to receive e-invoices |
| 01 Jan 2027 | Sending obligation for companies with over €800,000 prior-year turnover |
| 01 Jan 2028 | Sending obligation for all other B2B companies |
During the transition, paper or PDF invoices may still be sent with the recipient’s consent. Small-amount invoices and certain tax-exempt transactions are exempt.
What to do now
- Ensure receipt: a mailbox/system that accepts ZUGFeRD and XRechnung.
- Archive e-invoices audit-proof and GoBD-compliant (including the XML).
- Adapt processes for checking, approval and posting.
How Aktenplatz helps
Incoming e-invoices land, including the structured file, centrally in the right file, are retained on time and are findable via full-text search. The audit trail documents every step.
Note: This article offers general guidance to the best of our knowledge (as of 2026) and does not constitute legal or tax advice. The applicable statutory rules and your tax adviser are authoritative.