What is an e-invoice and what is it used for?
An e-invoice is a digital invoice that has a structured data format, making it machine-readable. In the case of XRechnung, it is XML. E-invoices are transmitted electronically, automatically received, and processed further. This aims to make the process from invoice creation to payment completely digital.
Who is required to create or receive e-invoices?
All businesses must be able to receive, process, and archive e-invoices starting from January 1, 2025. The obligation to issue an e-invoice applies only to transactions between businesses located in Germany (B2B), regardless of whether the business is a primary or secondary activity. By 2028 at the latest, even small businesses will have to issue e-invoices (B2B).
What transition periods apply?
Until December 31, 2026, invoice issuers can still send paper invoices and PDF invoices (with the recipient's consent) for domestic B2B transactions made in 2025 and 2026. Until the end of 2027, paper invoices and PDF invoices can still be sent for B2B transactions made in 2027, provided that the issuer has had less than 800,000 EUR in revenue in the previous year (2026). Businesses whose revenue in the previous year (2026) exceeds the 800,000 EUR threshold will still be able to issue invoices sent via electronic data interchange (EDI) methods. From 2028, all domestic businesses must comply with the new requirements for e-invoices and their transmission for domestic B2B transactions.
How can I issue an e-invoice?
Most providers of invoicing software have already integrated the "Create e-invoice" feature into their software solutions.
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