E-invoicing (XRechnung, ZUGFeRD)
An e-invoice is an invoice in a structured, machine-readable data format — in Germany primarily XRechnung and ZUGFeRD.
The distinction from PDF is decisive: a PDF sent by email is not an e-invoice in the legal sense because it cannot be read in a structured way. XRechnung is a pure XML format, while ZUGFeRD combines a PDF with embedded XML data — keeping the invoice readable for humans and processable for systems.
In the German B2B sector, staggered rules have applied since 2025: the obligation to be able to receive e-invoices takes effect earlier than the obligation to send them. The specific deadlines depend among other things on company size and should be checked case by case.
Technically it usually comes down to connecting the formats to the ERP: reading and validating incoming invoices automatically and generating outgoing invoices in the required format — via Peppol or direct transmission routes.
German e-invoicing obligation: which deadlines really apply and what to do
Receiving mandatory since 2025, issuing from 2027 or 2028: the practical roadmap for B2B e-invoicing in Germany, with XRechnung, ZUGFeRD and the pitfalls.
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