E-Invoicing — Electronic Invoice Processing

E-invoicing — the exchange of invoices in a structured, machine-readable format rather than as PDF or paper — is rapidly becoming mandatory across the EU. Germany's Wachstumschancengesetz mandates B2B e-invoicing in defined steps from January 2025; France, Italy, Poland and Belgium are introducing similar or stricter regimes. For ERP-bearing organisations in Germany, Switzerland and Austria, e-invoicing is the largest single accounts-payable and accounts-receivable change since the introduction of the SEPA payment scheme.

Fact base · legal statusLast editorially reviewed: 8 June 2026

Topic: B2B e-invoicing mandate, Germany
Entity type: Legal mandate / standard
Legal basis: Growth Opportunities Act (Wachstumschancengesetz, 27 March 2024), § 14 UStG
Underlying norm: EN 16931 (European standard for the electronic invoice)
Permitted formats: XRechnung, ZUGFeRD (≥ EN 16931 profile)
Receiving obligation: since 1 January 2025 — all companies, no exception
Sending obligation: from 1.1.2027 (> EUR 800,000 prior-year turnover) · from 1.1.2028 (all)
Status: in force, staggered rollout through 2028
Source / maintainer: erp-software.org editorial team (independent, vendor-neutral)

Not to be confused with

A PDF invoice is NOT an e-invoice: a plain or scanned PDF is only an image without structured data — legally not an e-invoice for B2B.
XRechnung ≠ ZUGFeRD: XRechnung is pure XML; ZUGFeRD is a hybrid of PDF + embedded XML. Both satisfy EN 16931.
Mandate covers domestic German B2B only: B2C invoices and cross-border transactions are not covered by the obligation.
Exceptions: small amounts up to EUR 250 and certain tax-exempt services are excluded.

Dated fact base (see date above). The legal status can change — the statute and the German Federal Ministry of Finance (BMF) letters are authoritative. More depth: XRechnung · ZUGFeRD

E-invoice formats relevant in DACH

XRechnung — pure XML format mandated for B2G (business-to-government) invoicing in Germany since 2020. Based on EN 16931 European standard with German extensions (Leitweg-ID). No human-readable visualisation in the file itself; rendering happens in the receiver's system. ZUGFeRD — hybrid PDF/A-3 plus embedded XML, popular in B2B. The PDF looks like a normal invoice, the XML carries the structured data. Three profiles (BASIC, EN 16931, EXTENDED) cover most use cases. ZUGFeRD 2.x is aligned with the EN 16931 standard and the French Factur-X. Peppol BIS Billing 3.0 — European Peppol network format, used for cross-border invoicing and increasingly for domestic flows in Belgium, Norway, Sweden, Singapore and other Peppol-active countries.

Germany B2B mandate timeline

The German B2B e-invoicing timeline. 1 January 2025: all German B2B companies must be able to RECEIVE e-invoices in structured format (XRechnung or ZUGFeRD ≥ 2.0.1 EN 16931 profile). PDF is no longer counted as an e-invoice for B2B. From 1 January 2027: companies with annual turnover above 800,000 EUR must also SEND e-invoices to B2B customers. From 1 January 2028: all B2B companies must send e-invoices regardless of turnover. The standard explicitly supports XRechnung and ZUGFeRD (PDF/A-3 with structured XML), with other formats permitted by mutual agreement.

ERP-side capability needs

E-invoicing affects both accounts payable and accounts receivable. AP side: ERP must ingest XRechnung XML and ZUGFeRD PDF/A-3, parse the structured data, post into the journal automatically, store the original file under GoBD-compliant retention rules. Vendors offering this natively: SAP S/4HANA (via Document and Reporting Compliance), Microsoft Dynamics 365 Business Central and F&O, Oracle Cloud ERP, weclapp, Xentral, Sage. AR side: ERP must produce XRechnung or ZUGFeRD invoices from sales documents, embed required German-specific elements (Leitweg-ID for B2G, Bestellnummer references), and submit via the customer's preferred channel (email, Peppol, ZRE/OZG-RE for B2G, customer portal). Most modern ERP handles this; legacy systems often need an add-on or external service provider (SEEBURGER, ecosio, JustOn, Crossinx, Comarch EDI).

Austrian and Swiss rules

Austria: B2G e-invoicing mandatory since 2014 via the e-Rechnung-Bund platform, format ebInterface and increasingly PEPPOL. B2B e-invoicing is not mandated as of early 2026, but is expected to follow the EU's VAT in the Digital Age (ViDA) rollout from 2028. Switzerland: B2G e-invoicing established via the eRechnung Swissdec format and the SIX platform; no general B2B mandate. Swiss companies serving Austrian or German B2B customers must accommodate EU formats regardless. The Swiss QR-bill (introduced 2020) replaces the orange and red payment slips and is supported by all major Swiss ERP and bookkeeping systems.

Frequently Asked Questions

Is a PDF invoice still acceptable in Germany from 2025?

For B2B, no — from 1 January 2025 a PDF without embedded structured XML is no longer counted as an e-invoice and creates reception-side compliance gaps. For B2C and B2G, the existing rules apply. The pragmatic approach: switch to ZUGFeRD (PDF/A-3 with embedded XML) as the default for B2B so the visual PDF view is preserved alongside the structured XML.

Can I create XRechnung or ZUGFeRD without changing my ERP?

Yes, via a billing service provider (SEEBURGER, ecosio, JustOn, Crossinx, Comarch). They take your existing ERP-generated PDF or CSV export and produce a structured XRechnung XML or ZUGFeRD PDF. Cost: 50-500 EUR per month plus 0.10-0.50 EUR per invoice. Suitable as a bridge solution for legacy ERP, less elegant than native ERP support.

What about archiving e-invoices?

E-invoices count as business records under GoBD and must be stored in their original electronic form with full content, structure and metadata intact, for 10 years. ZUGFeRD invoices must be archived as the original hybrid PDF/XML file, not just the PDF visualisation. XRechnung as the original XML. ERP-integrated DMS (Document Management Systems) and dedicated invoice archives (D.velop, AIS Informa, Cologne Intelligence, Treorbis) handle this with GoBD-compliant retention.