Almost every company in Germany is affected by the e-invoicing obligation. This obligation applies primarily to invoices for services rendered by one businessperson to another (B2B). In addition, both the supplier and the recipient of the service must be based in Germany. For services to customers who are private individuals, there is no e-invoicing obligation for the time being. Nor are there initially to be any changes regarding cross-border deliveries of products or rendering of services. Exceptions also apply to invoicing of small amounts of up to € 250, travel tickets and certain tax-free services. These invoices can still be sent on paper or as a PDF file.
The obligation to issue electronic invoices was introduced by the German Growth Opportunities Act (Wachstumschancengesetz) instituted by the Federal Government.
An e-invoice is an invoice that is written in a structured, machine-readable format and can be transmitted and received electronically. This format is based on the European standard EN 16931. Formats that already comply with this standard include, for example, XRechnung and ZUGFeRD. Paper invoices and other electronic formats that do not comply with the EN 16931 standard, such as PDF files, will be considered "other invoices" in the future. It is only permitted to send other invoices if there is no obligation to issue invoices electronically.
While the electronic XRechnung consists exclusively of a data record (XML file) that is only machine-readable without additional software, but not human-readable, the ZUGFeRD invoice format is a hybrid format that contains a visual component (PDF file) on top of the XML data record. The PDF invoice can therefore be viewed and processed on screen in the customary manner, while the embedded XML file serves as the basis for automatic electronic processing.
Switching to an electronic invoice format requires expertise in tax law coupled with technical know-how. dhpg's experts combine this in interdisciplinary teams made up of tax consultants and IT consultants. You can be sure that with dhpg you will have a competent sparring partner at your side which provides you reliable support in the switchover to e-invoicing and supports you in the implementation of new processes.
We understand what you need in your daily work. You can rely on this as well as a hands-on approach to implementation of e-invoicing. We believe that good collaboration is the basis for sustainable success.
Our consultants have a practical and entrepreneurial approach. With their professional experience, they will show you practical options and support you in their implementation. To make sure everything goes smoothly for you when you switch over to e-invoicing and you achieve the desired results.
Digital projects are our strength, as our teams combine more than just tax and legal expertise. A pioneer among medium-sized auditing and consulting firms, dhpg has its own IT department, making it possible to implement digital processes from a single source. Digital projects are our strength, as our teams combine more than just tax and legal expertise. A pioneer among medium-sized auditing and consulting firms, dhpg has its own IT department, making it possible to implement digital processes from a single source.
Do you have any questions about e-invoicing and would like to get together in a personal meeting? We would be glad to arrange an appointment with you – no strings attached – so we can get to know each other. We look forward to your call or e-mail and to hearing from you.
In principle, the e-invoicing obligation is to apply beginning 1 January 2025, which means that every company must be able to receive and process e-invoices beginning on this date.
There are transitional rules governing the sending of e-invoices:
Beginning 1 January 2028 at the latest, the switchover to sending e-invoices has to have taken place.
Although there are transitional rules, we recommend that you switch over to the new electronic invoicing format as soon as possible, as there are no transitional rules regarding the receipt of e-invoices. In any case, make sure that your company is able to receive the electronic format by 1 January 2025. In addition, sending "other" invoices, such as PDF files, is contingent on the consent of the invoice recipient. This means that if a customer has already fully switched over to e-invoicing, they may no longer provide their consent to receiving other formats. As a result, companies may effectively have to switch to sending e-invoices before the end of the statutory transition period.
Paper invoices and other electronic formats that do not comply with the EN 16931 standard, such as PDF files or image files, will be deemed to be "other invoices" beginning 1 January 2025. It will only be allowed to send such other invoices if there is no obligation to issue invoices electronically, e.g. for certain tax-free services or if the recipient of the service is not a domestic businessperson. Otherwise, other invoices will only be allowed to be sent for a transitional period of a maximum of three years. For other electronic formats, such as PDF invoices, this also only applies with the consent of the invoice recipient.
The introduction of e-invoicing is closely linked to the "Principles for the proper management and storage of books, records and documents in electronic form and for data access" (GoBD for short). The GoBD sets out various requirements for the processing and storage process of e-invoicing as well as for the corresponding procedural documentation to be kept. Compliance with GoBD requirements is regularly audited by the tax authorities, which means that taxpayers also need to keep an eye on the GoBD laid down by the tax authorities in addition to the provisions of the German Value-Added Tax Act and the German Fiscal Code.
We would be pleased to support you with our QuickCheck "e-invoicing". In an interview, we determine which invoice-processing method you have put in place and analyse whether you are already prepared for the introduction of e-invoicing on 1 January 2025 or what measures still need to be taken. In this connection, we also take into account the requirements set out in the "Principles for the proper keeping and storage of books, records and documents in electronic form and for data access" (GoBD) in the currently applicable 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 switchover to e-invoicing. After the QuickCheck is performed, you will receive a customised evaluation stating the results and providing recommendations for action tailored to your particular needs.
Our advisors look forward to supporting you in the switchover to e-invoicing and getting started with you by carrying out the "e-invoicing" QuickCheck. Just get in touch with us.
Almost every company is affected by the e-invoicing obligation. It is therefore best to make the switchover as soon as possible. Although the change to the new format requires a certain commitment in terms of time and resources, it above all offers opportunities: electronic invoicing not only saves on paper and postage. It also boosts efficiency in the payment and posting of invoices thanks to the digitalisation of processes. dhpg's experts will support you in switching over to e-invoicing at your company.
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