An e-invoice is an invoice created, transmitted, and received in a structured electronic format. It enables automatic and electronic processing without media disruptions. The data format must comply with European standards. For transmission to the email inbox accounting@profil-m.de, the e-invoice standard (XML format / ZUGFeRD format) in its currently valid version must generally be used. The invoicing party may independently decide between the formats. An invoice as a PDF file does not meet the requirements of an e-invoice.
As of January 1, 2025, e-invoicing will become mandatory for national B2B transactions. It is therefore high time for companies to prepare for this digital transformation. To facilitate the transition for small and medium-sized enterprises, transitional periods have been granted until the end of 2028.
Transitional periods only apply to invoice issuers. There is no transitional period for receipt. As of January 1, 2025, every entrepreneur, as an invoice recipient, must be able to receive an e-invoice for VAT-taxable services for their company and process the received data set automatically.
Any entrepreneur who provides a taxable service domestically to another entrepreneur (B2B sector) must issue an invoice after the service has been rendered. The following transitional regulations essentially apply to the form in which this must be issued:
- in the years 2025 and 2026, invoicing can be done with an e-invoice, but there is no obligation to do so (yet).
- as of January 1, 2027, issuing an e-invoice is mandatory if the revenue in 2026 exceeded 800,000 Euros.
- as of January 1, 2028, e-invoicing in the domestic B2B sector is mandatory for everyone – including companies with revenue up to 800,000 Euros.
Yes, e-invoices can be rejected under certain circumstances. Here are some possible reasons why this might happen:
- the e-invoice does not comply with the valid standard for e-invoices.
- An e-invoice does not contain a valid email address in the contact details of the invoicing entity. This is mandatory for notifications. An email address is not suitable if it is a no-reply email address.
- at least one file is infected with viruses or similar (please note that notification emails generated for this purpose may sometimes be considered spam by the receiving systems).
- The email contains more than one PDF/XML file.
- The email does not contain a PDF/XML invoice.
- The email contains at least one file in an unauthorized format, such as .doc, .ppt, etc.
- The email contains a file in an outdated format, such as .doc, .ppt, etc.
To ensure your e-invoice is accepted, please note the following:
- The file size for submission via email should not exceed 8 MB.
- The invoice should comply with the valid standard format XML, ZUGFeRD, or PDF.
Nothing changes in the existing process. E-invoices will continue to be sent directly via email to our email inbox: accounting@profil-m.de. Please note that the e-invoice must comply with the valid standard requirements (XML format/current invoice-compliant ZUGFeRD format).
Unfortunately, we will not be able to accept invoices sent via encrypted email in the future.
For professional questions, our colleagues from Profil M accounting are available. For technical questions, please contact your designated contact person for tax/accounting matters.
ZUGFeRD is a cross-industry, so-called hybrid data format for electronic invoice exchange that integrates structured invoice data in XML format within a PDF document. It was developed by the Forum for Electronic Invoices Germany (FeRD) in cooperation with the Federal Ministry for Economic Affairs and Energy. The ZUGFeRD data format is based on EU Directive 2014/55/EU and standard EN 16931.
The obligation to issue an e-invoice only applies to taxable supplies and services between entrepreneurs (B2B), regardless of whether the company is operated as a main or secondary business. And, by 2028 at the latest, small businesses (VAT) must also issue e-invoices (B2B). Furthermore, both the performing entrepreneur and the recipient of the service must be based in Germany. Important: Sales to private end consumers (B2C) as well as cross-border B2B sales are not affected by the e-invoicing obligation.
Although both types of invoices – electronic and printed – must contain the same mandatory information to be valid, they differ significantly. Generally, an invoice can be in the following formats:
- In the form of unstructured invoice data (e.g., a PDF/Word file or a simple email text)
- In the form of structured invoice data (e.g., X-Rechnung)
- In the form of so-called hybrid data (e.g., ZUGFeRD invoice)
Only points 2 and 3 are e-invoices in the required sense. Unstructured data, such as a regular PDF invoice sent by email, does not meet the requirements for an electronic invoice according to the EU Directive.
On the website of the Federal Ministry of Finance, you will find a letter dated October 15, 2024, regarding the introduction of mandatory electronic invoicing (e-invoicing) for domestic entrepreneurs starting January 1, 2025. Here you can always read the current requirements.
