E-Invoicing for Small Enterprises: What Really Applies

Small enterprises under § 19 UStG are currently exempt from the obligation to issue e-invoices themselves – they may continue to issue paper or PDF invoices. However, they must still be able to receive e-invoices: the obligation to receive e-invoices has applied since January 1, 2025, to all domestic companies in B2B transactions, regardless of size.

The Two Sides of the Requirement

With e-invoicing, it pays to consider issuance and receipt separately:

• Issuance: Small enterprises have been relieved here by law. You are permitted to issue e-invoices, but you do not have to.
• Receipt: There is no exemption here. If a supplier sends you an XRechnung or ZUGFeRD invoice, you must be able to accept it and retain it properly.

In practical terms: Even as a small enterprise, you need a way to receive and store structured electronic invoices. An email mailbox is considered sufficient for receipt.

Why “Print and File” Is Not Enough

An e-invoice is a structured data set. The original must be retained exactly as is – unchanged and for the entire retention period. A printout is only a copy and does not replace the original. If you only print received e-invoices and delete the attachment, you risk gaps in the event of a later audit.

The proper solution is a digital filing system that incorporates the original into your documented retention process. webRichtung documents combines upload, email import, AI evaluation, and archive search for this purpose. In this way, the ongoing receipt of invoices becomes a low-risk entry point into a reliable knowledge repository.

A Simple Workflow for Small Enterprises

1. Set up a dedicated invoice mailbox (e.g., invoice@your-company.com) and provide it to suppliers.
2. Connect the mailbox to your filing system: documents automatically imports incoming attachments into the same workspace.
3. Review rather than sort: AI evaluation makes the documents accessible for further work.
4. Archive: Completed items move to the archive and remain findable via archive search.

Switching Over Voluntarily – When It Makes Sense

Many small enterprises switch over earlier than required – for good reason: business customers increasingly request structured invoices, and those who digitalize their incoming side anyway have already done most of the work. You can find the key points of the requirement and the timeline in the overview article E-Invoicing Requirement: What Applies When.

Typical Pitfalls

• E-invoices in spam or catch-all mailbox: Without a dedicated invoice mailbox, structured invoices end up where no one looks for them.
• Attachment deleted, only printout kept: This means the original that must be retained is missing.
• ZUGFeRD underestimated: It looks like a normal PDF but contains embedded XML – this exact file must be preserved.
• Pushing everything to later: The obligation to receive already applies; if you wait, you accumulate gaps in your document inventory now that will be difficult to close later.

With a connected mailbox and a clear archive process, you reduce these risks without having to manually file every attachment daily.

This article provides general information and does not replace legal or tax advice.