Questions and answers: E-invoice

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As to the interpretations of law that are presented on this page, we would like to point out that they are not legally binding and that the courts have final say.

• What is an e-invoice?
• Who must be able to receive e-invoices?
• When do e-invoices have to be issued?
• When will the Bundesanzeiger Verlag start providing e-invoices?

What is an e-invoice?

An e-invoice is an invoice that is issued, transmitted and received in a structured electronic format and enables electronic processing. It exists in particular if it fulfils the requirements of the European CEN standard EN 16931. Common formats in Germany are XRechnung and ZUGFeRD. In the absence of a structured data format, an invoice in a PDF document does not constitute an e-invoice.

E-invoicing was introduced with the Growth Opportunities Act (BGBl I 2024 No. 108) on 1 January 2025 and Section 14 UStG was comprehensively revised in the course of this.

E-invoicing enables fully automated, cost-saving and more secure invoicing processes and is a key component in the digitalisation of business transactions in the European market.

Who must be able to receive e-invoices?

From 1 January 2025, all domestic companies will be obliged to receive e-invoices for domestic B2B transactions if the company providing the service has decided to issue such an invoice.

When do e-invoices have to be issued?

All companies are not obliged to issue e-invoices until 1 January 2028. However, companies with an annual turnover of more than EUR 800,000 are already obliged to issue e-invoices from 1 January 2027. During these transitional periods, invoice issuers can continue to send other invoices, for example in a PDF document.

When will the Bundesanzeiger Verlag start providing e-invoices?

In order to facilitate your transition to e-invoicing, Bundesanzeiger Verlag has decided not to issue e-invoices until 1 January 2026.

In areas where your invoices are available for download, the e-invoices will only be made available there. They will not be sent additionally by email. This applies, for example, to retrieving the balance sheets stored in the company register.

We will inform you about the format used for e-invoices here and in our newsletter in good time.

Further information on e-invoicing can be found in the FAQs and the letter from the Federal Ministry of Finance dated 15 October 2024.

If you need further help, please contact our free service hotline on 0800 - 1234 338 (Mon-Fri from 08:00 to 18:30).