Knowledge · documents

E-invoice requirement: What applies and when

Since 2025, the e-invoicing requirement in B2B has been phased in step by step. Who is affected, which transition periods apply, and what you should concretely do now.

Since January 1, 2025, the e-invoicing requirement has applied in Germany for transactions between domestic businesses (B2B): since then, every affected company must generally be able to receive them, while the obligation to issue them takes effect in stages over transition periods. An e-invoice is not a PDF, but a structured electronic format according to the EN 16931 standard – in Germany primarily XRechnung and ZUGFeRD.

What counts as an e-invoice

The format is decisive. An e-invoice contains the invoice data in machine-readable form in a structured dataset:

• XRechnung: a pure XML format, the standard especially for public-sector clients
• ZUGFeRD: a hybrid format – a PDF to read plus embedded XML for machines

A regular PDF or a paper invoice are only considered an "other invoice" since the new regulation. They may continue to be used during the transition periods, but they do not fulfill the e-invoicing requirement.

The timeline in stages

This is how the rollout is structured under current law (as of mid-2026):

1. Since January 1, 2025: All domestic businesses must be able to receive e-invoices in B2B. For this, an email inbox is sufficient at first.
2. Transition period until the end of 2026: Paper and PDF invoices may still be issued with the recipient's consent.
3. Extended deadline until the end of 2027: for businesses below a legally defined revenue threshold.
4. After that: Issuing as an e-invoice generally becomes the rule in B2B, with legally defined exceptions.

For details and special cases, it is worth looking at the current BMF letters or talking to your tax advisor – the arrangements have been specified several times since 2024.

Who the requirement affects – and who not

Affected are transactions between businesses based domestically. The obligation to issue does not cover, among others, invoices to end consumers (B2C), small-amount invoices up to 250 euros, and travel tickets. There are also easements for small businesses regarding issuing – but they must still be able to receive e-invoices. More on this in the article E-invoice for small businesses.

What you should concretely do now

• Ensure receipt: Set up a fixed inbox for incoming invoices and communicate it to suppliers.
• Organize storage: E-invoices must be retained in the structured original – a printout is not enough. So you need a digital, orderly storage.
• Simplify the process: The fewer manual steps between receipt and archive, the less gets lost.

This is exactly where webRichtung documents comes in: you connect your invoice inbox, incoming attachments are automatically imported, read, and classified – and stored unalterably in the GoBD archive with Object Lock for 6, 8, or 10 years. Billing is per document from €0.09 (€0.06 in batch), with no base fee.

Common misunderstandings

Three misconceptions come up especially often around the e-invoicing requirement:

• "But I already send PDFs." A PDF is not an e-invoice in the sense of the law – it lacks the structured dataset.
• "That only affects the big ones." The obligation to receive applies regardless of company size; only with issuing are there easements and transition periods.
• "I print out the e-invoice and file it." The printout is only a copy – what must be retained is the electronic original.

Whoever sets up receipt, storage, and archiving cleanly early on handles the requirement on the side – and immediately benefits from searchable, automatically classified documents.

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

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