From January 1, 2025, electronic invoices will be mandatory in business transactions between companies. These must be able to send, receive and process electronic invoices. This is what was passed in the Growth Opportunities Act from 22.03.2024 (WCG – Wachstumschangengesetz)This development is also already well advanced within the EU ( VAT in digital Age Vida)
This obligation for e-invoices currently only exists for the exchange of invoices with public employers or clients, such as authorities and institutions.
As a general rule, companies can send invoices by paper until December 31, 2026. Invoices by PDF are also permissible, provided your B2B partner allow this.
In 2027, this will only be permitted if your revenue is less than €800,000 !
However, from 2028 However, starting in 2008, electronic invoicing is legally binding for all companies.
It`s is important to note that there are no specific deadlines for the receipt and processing of e-invoices. As of January 1, 2025, all companies operating in the B2B sector must be capable of receiving and processing e-invoices.
Currently, there are no legal sanctions, though economic risks may arise.
How do you create an e-invoice? You need suitable software capable of generating invoices in the XRechnung or ZUGFeRD formats. These e-invoices must include the mandatory details: name, address, tax number, invoice number, amount payable, tax amount, and a description of the services provided.
How do I receive an e-invoice? The simplest way is via email inbox; alternatively, via electronic interfaces or cloud services; external storage—such as on a USB drive—is also sufficient.
Do you have questions about the electronic invoice?