Client information: The e-invoice is coming - switch now

Who is affected by the e-invoice?

Every entrepreneur based in Germany who issues invoices to or receives invoices from other domestic entrepreneurs for transactions that are taxable in Germany is subject to the e-invoicing obligation. This also applies to credit notes where the recipient of the service issues the invoice.

For services to customers who are private individuals, there is initially no e-invoicing obligation. As a rule, there are initially no changes for cross-border deliveries or services. There are also exceptions for small value invoices up to €250 and certain tax-free services. These invoices can still be sent on paper or as a PDF file.

What is an e-invoice?

An e-invoice is an invoice that is created in a structured, machine-readable format and can be sent and received electronically. The exact requirements for this format are set out in a European standard (EN 16931). Formats that already comply with this standard are known as XRechnung and ZUGFeRD. 

From 1 January 2025, a pure PDF file will no longer be an e-invoice and will only be permitted on a transitional basis with the consent of the invoice recipient.

When does the e-invoice obligation apply?

In principle, the e-invoice obligation will apply from 1 January 2025, which means that every company must be able to receive and process e-invoices from this date. 

There are transitional regulations for sending e-invoices: 

• From 1 January 2025, every company will be able to send e-invoices. The priority of paper invoices no longer applies. Other electronic formats such as PDF files may only be sent with the consent of the recipient.
• Paper invoices can still be issued until 31.12.2026. For companies with a previous year's turnover (2026) of no more than 800,000€, this applies until 31 December 2027.
• From 1 January 2027, all companies in the B2B sector must send e-invoices. For companies with a previous year's turnover (2026) of no more than 800,000€, this will only apply from 1 January 2028.
• So-called EDI procedures in which the contracting parties have agreed on a specific format will remain applicable until 31 December 2027.
• From 1 January 2028 at the latest, all cases must be converted to the sending of e-invoices. 

Please note: If your customer asks you to invoice using an e-invoice before this date or refuses to agree to transmission in another electronic format (e.g. PDF file), the obligation to use e-invoices will effectively apply earlier.

What does the switch to e-invoicing mean for my company?

The switch to e-invoicing requires the digitalisation of incoming and outgoing invoice processes. This not only saves costs for paper and postage, but the changeover also has another major advantage: manual scanning, recording and processing of invoices is no longer necessary, making processes more efficient. The cost of the changeover depends on the level of digitisation and the software systems used. The first step should therefore be to analyse the status quo.

How does dhpg support my company with the changeover?

We are happy to support you with an initial QuickCheck on e-invoicing. As part of an interview, we analyse whether you are already prepared for the introduction of e-invoicing on 1 January 2020 or what measures still need to be taken. We also take into account the requirements of the Principles for the Proper Keeping and Storage of Books, Records and Documents in Electronic Form and for Data Access (GoBD) in the current version from 1 April 2024.

Our analysis is based on a tool-based checklist that takes into account both functional and technical requirements for the changeover to e-invoicing. Following the QuickCheck, you will receive a customised evaluation with the results and recommendations for action tailored to your needs. Of course, we won't leave you on your own after the QuickCheck and will be happy to support you all the way to e-invoicing.

Do you have your financial accounting prepared by us and/or use DATEV Unternehmen Online? Then it is already possible to receive e-invoices today. DATEV also has corresponding add-on modules for sending e-invoices. Get in touch with your contact person at dhpg to find the best solution for you.

Request your quote for the QuickCheck now

Our advisors look forward to supporting you with the switch to e-invoicing. Please feel free to contact us.