Guide: e-invoicing

E-invoicing: rules, formats and rollout

Q: Is a PDF an e-invoice?

A PDF without structured invoice data does not count as an e-invoice under the standard. ZUGFeRD is the exception: there the structured data is embedded in the PDF as XML.

Q: When does e-invoicing become mandatory?

Receiving has been mandatory for every business in Germany since 1 January 2025. B2B sending becomes mandatory on 1 January 2027 for businesses with more than 800,000 euros of revenue in the previous year, and on 1 January 2028 for all businesses.

Q: How do XRechnung and ZUGFeRD differ?

XRechnung is a pure XML format and is required at federal level. ZUGFeRD is hybrid: a readable PDF with embedded XML data. Both build on EN 16931.

Q: How do I create an e-invoice with faktoora?

You enter the invoice in faktoora and pick the format per recipient. The mandatory EN 16931 fields are checked before sending, and delivery runs by email or across the Peppol network.

Since 1 January 2025 every business in Germany must be able to receive e-invoices. This guide explains what makes an invoice electronic, which formats count and when the sending obligation starts.

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Basics

What is an e-invoice?

Structured data, not an imageAn e-invoice carries every invoice detail in a structured, machine-readable format. It can be processed further without retyping.
EN 16931 sets the modelThe European standard EN 16931 defines the semantic data model: which details an e-invoice must contain and what they are called.
A PDF on its own is not enoughA PDF sent by email is not an e-invoice under the standard as long as it carries no structured invoice data.
B2G and B2B are separate tracksInvoices to German federal authorities have had to be filed as XRechnung since 27 November 2020. The B2B obligation comes from the Wachstumschancengesetz.

Formats

The formats at a glance.

XRechnung, ZUGFeRD and Factur-X all build on EN 16931. What differs is how the invoice is presented and where it is used.

XRechnung

A purely structured XML format and the German CIUS of EN 16931. It is the required standard for invoices to federal authorities.

XML
CIUS of EN 16931
B2G

ZUGFeRD

A hybrid format: a readable PDF with the invoice data embedded as XML. Recipients without e-invoicing software still see the invoice as usual.

PDF with XML
Hybrid
B2B

Factur-X

The French counterpart to ZUGFeRD, technically closely related, and therefore the route into French invoicing.

PDF with XML
France

Peppol BIS Billing 3.0

Not an invoice layout of its own but the specification for exchange across the Peppol network, likewise based on EN 16931.

Delivery
Europe-wide

E-invoicing obligation

When does e-invoicing become mandatory?

The deadlines come from the Wachstumschancengesetz. The 2027 revenue threshold is currently planned and may still be refined.

01
1 January 2025
Every business in Germany must be able to receive and process e-invoices, regardless of size or revenue.
- Receiving mandatory
- All businesses
02
2025 to 2026
Transition period: paper and simple PDF invoices may still be sent as long as the recipient agrees.
- Transitional rule
03
1 January 2027
B2B sending becomes mandatory for businesses with more than 800,000 euros of revenue in the previous year.
- Sending mandatory
- Above 800,000 euros
04
1 January 2028
Sending becomes mandatory for all businesses, whatever their revenue.
- Sending mandatory
- No exceptions