An e-invoice (short for electronic invoice) is an invoice that can be transmitted, received and processed electronically in a so-called structured electronic format.<\/p>\n\n
PDF invoices are not invoices in this sense (although they are sent electronically); basically, an e-invoice is a data record that contains the usual mandatory information of a regular invoice, but is not (or no longer) readable by the human eye, but is read by a program. Any file format that complies with the European standard for electronic invoicing (EN-16931) can be used for this – XML, for example, is a common format. Hybrid formats, which still contain a human-readable part in addition to the machine-readable part, are also permitted. <\/p>\n\n
All invoices that do not correspond to these formats will be considered other invoices (paper invoice, PDF, etc.) in the future.<\/p>\n\n
A variety of programs can be found for creating and reading the new electronic invoice formats.<\/p>\n\n
The new regulation applies in the so-called B2B area (business to business). It affects all companies (i.e. also self-employed persons and freelancers) that perform\/realize a supply (delivery or service) that is taxable in Germany to another company if both are based in Germany. <\/p>\n\n
The regulation does not apply to business relationships with private customers or end consumers. Here, the invoice recipient must give their explicit consent to receive an e-invoice. <\/p>\n\n
Small businesses will not be obliged to invoice their services using an e-invoice in future. However, from January 1, 2025, they will be required to be able to receive, read and archive e-invoices. An email inbox is sufficient for receiving e-invoices, while free and paid programs are available for reading them out. <\/p>\n\n
There is a transitional period until the end of 2026 for the introduction of e-invoicing.<\/p>\n\n
There are exceptions for very small invoices (up to EUR 250.00 gross).<\/p>\n\n
Contracts also count as invoices – however, an e-invoice must be issued for the first partial service period and the underlying contract must be attached as an e-invoice. If the mandatory information changes, a new e-invoice must be issued. <\/p>\n\n