Germany did not invent the e-invoice overnight - it is the result of years of standardization work (EN 16931), federal and state regulations (B2G) and now, via the Growth Opportunities Act, the gradual expansion into everyday B2B life. Since January 1, 2025, a new legal situation has applied: an "electronic invoice" is only an e-invoice if it is structured and machine-readable - pure PDF attachments by email are no longer an e-invoice according to the definition. This sounds technical, but has operational consequences from invoice receipt to accounting and archiving.
At the same time, SMEs are caught between aspiration and reality. Companies have had to be able to receive the new formats since 2025, even if the mandatory dispatch by Transitional rules does not apply to everyone immediately. Those who rely on "postponement" risk breaks in processes, media breaks in document checking and unnecessary rework - not to mention tax risks in the event of formally incorrect documents. In classic German style, there are exceptions and transitions, but the direction is clear: structured instead of unstructured, data instead of documents. In practical terms, this means
- B2G (to federal, state and local authorities) has been demanding specification-compliant e-invoices (mostly XRechnung with routing ID) for years.
- B2B is now moving up - immediate obligation to receive, staggered obligation to send, with clear deadlines until 2027/2028.
- Formats like XInvoice (pure XML) and ZUGFeRD/Factur-X (hybrid PDF/A-3 + XML) are available; both fulfill EN 16931, but are in different demand depending on the recipient group.
The pressure is therefore not only regulatory, but also operational: incoming invoices must be read in validly, content must be posted correctly in ERP/FiBu and archived in an audit-proof manner - as XML, not just as a pretty PDF. If you make this changeover early and cleanly, you will save yourself expensive fire department operations later on.
Legal framework & deadlines
The legislator defines an e-invoice as an invoice in EN 16931-compliant, structured format. Classic PDFs without embedded structural data are not considered e-invoices. Accepted forms include XRechnung (pure XML) and ZUGFeRD/Factur-X from version 2.x (hybrid PDF/A-3 with XML data record). XRechnung is the standard for the B2G area; both approaches are permitted in the B2B area as long as they comply with the standard.
Important: The tax authorities provide viewer aids for pure readability - but the XML must be archived, not just a PDF view generated from the XML. This is one of those silent but crucial duties in practice.
Obligation to receive vs. obligation to send (B2B)
- Obligation to receive from 1.1.2025Every company in Germany must be technically capable of receiving and processing e-invoices. A simple e-mail inbox is not enough; at the very least, a viewer/parser and audit-proof storage of the XML are required.
- Shipping obligation (staggered)The legislator provides for transitional periods for issuing e-invoices (see 2.3). This means: In the years 2025/2026 (and under certain conditions in 2027), invoices can still be sent in other forms if the recipient agrees. This does not change the fact that the objective is clear: from the end of the transition period, e-invoicing will also become the norm for dispatch.
Transition periods 2025, 2026, 2027 and target image 2028
- Until 31.12.2026For B2B sales in 2025 and 2026, paper invoices or non-compliant electronic invoices (e.g. pure PDF) may continue to be sent, provided the recipient agrees.
- Until 31.12.2027For B2B turnover in 2027, this option will only remain available for companies with total turnover of the previous year ≤ €800,000 (recipient consent still required). Larger companies must then have effectively switched over.
Haufe.de News and expertise - From 2028The goal is for all B2B companies to issue e-invoices as standard. Formally, the exact wording depends on subsequent BMF clarifications, but the industry consensus and the IHK guidelines outline this path. Our recommendation: use 2025/2026 for receipt/import and pilot dispatch, set 2027 as a hard internal deadline.
Note on small businesses (§ 19 UStG): These are regularly exempt from the active issuing obligation, but not from the obligation to receive. In mixed situations (e.g. change of taxation type), careful checks must be carried out.
Exceptions & special cases (B2C, tax-free transactions, B2G special features)
- B2CThe new B2B regulation is explicitly aimed at business-to-business transactions. The familiar rules apply to B2C; e-invoices currently only play a minor role there. (Practically important if B2B/B2C mixed models exist).
- Tax-free salesDepending on the constellation (e.g. certain medical and financial services), other combinations of obligations may apply. The safe route is to ensure procedural clarity: Which business transactions are subject to which obligation and when?
- B2G (invoices to the public sector):
- XInvoice is set in the core standard; alternatively, EN-16931-compliant formats (e.g. ZUGFeRD in the appropriate profile) are accepted if they comply with the specification.
- Route ID is mandatory information for invoices to federal/state/local authorities; it correctly addresses the invoice within the administration platforms. In XRechnung it is in the BT-10 field (buyer reference). Without the correct routing ID, there is a risk of rejection in the portals.
Companies should consistently use 2025/2026 to stabilize receipt, import, validation and archiving - and gradually migrate dispatch. ERP solutions such as gFM Business can bridge the gap: receiving, checking, posting and archiving e-invoices - and generating compliant outgoing invoices in XRechnung or ZUGFeRD/Factur-X in parallel. If you do this homework during the transition, you won't have to take any hasty action in 2027.
Formats at a glance: XRechnung vs. ZUGFeRD
Ever since the legislator stipulated that electronic invoices must be structured and machine-readable, practitioners have been faced with the question: Which format is the right one? Two variants have become established in Germany - the XRechnung and the ZUGFeRD format (from version 2.0 also known under the European name Factur-X). Both formats are EN 16931-compliant, but differ significantly in terms of structure, target group and handling.
XRechnung: the "official" XML format
XRechnung is the German version of the European core standard EN 16931 and was developed specifically for the requirements of public administration. Its structure is based entirely on XML data records, which are validated strictly according to predefined fields and schemas.
It is therefore a pure data format that contains all mandatory information in a structured form - but no graphical representation of the invoice. In practice, this means
- An XRechnung is barely legible for humans. It must be displayed with a suitable viewer or via the ERP system.
- It contains all mandatory information - from the invoice issuer to the tax amounts to the so-called routing ID, which must be specified for invoices to authorities.
- Validation usually takes place automatically. Incorrect field assignments or incomplete XML structures often lead to rejection by the recipient system, which has immediate consequences in the B2G sector.
This strictness is also its greatest advantage: a correctly generated XRechnung is almost always technically accepted because it leaves no room for interpretation. For companies with regular contact with the authorities, there is therefore no alternative.
At the same time, it is not very convenient for small businesses without specialized software because people do not receive a PDF representation. This is precisely where the alternative ZUGFeRD format comes in.
ZUGFeRD / Factur-X: the hybrid approach
The ZUGFeRD format (Zentraler User Guide des Forums elektronische Rechnung Deutschland) was originally developed by associations, ministries and businesses to create a practical hybrid format: a PDF/A-3 file in which a machine-readable XML invoice is embedded. ZUGFeRD thus unites two worlds:
- a visually readable PDF invoice that is suitable for accounting, archiving or printing,
- and at the same time a structured XML file that can be processed automatically by ERP systems.
As of version 2.1.1, ZUGFeRD fully complies with the European standard EN 16931. The same concept is used abroad under the name Factur-X - the formats are technically identical.
Advantages for companies:
- One document is enough: The recipient can view the invoice and scan it automatically.
- Existing processes (e.g. PDF archiving, e-mail dispatch) can continue to be used.
- The format is particularly suitable for B2B relationships where both sides do not use highly automated systems.
Disadvantages:
- The structure is more complex; developers must implement both the PDF embedding and the XML correctly.
- The file size is larger, which can play a role in mass mailings.
Profiles and variants for ZUGFeRD
ZUGFeRD recognizes various profiles that define the scope of information. These are particularly relevant for the new obligation:
- EN 16931 profilefull standard conformity, recommended for B2B standard traffic.
- XInvoice profileVariant especially for public clients in order to remain compatible with public authorities.
- Extended profilecontains additional fields for industry-specific requirements, e.g. transportation or project data.
This means that ZUGFeRD can be adapted very finely to the respective environment - from small businesses to industrial groups. The most important rule is: the simpler the processes, the leaner the profile. Both formats will coexist in the long term. However, there is a clear trend towards ERP systems such as gFM Business being able to handle both - XRechnung for the formal area, ZUGFeRD for everyday business.
E-invoicing from 2025: opportunities and funding options - Webinar of the IHK Chemnitz
Who uses which format? - Use cases and scenarios
Once it is clear how the formats differ, the practical question arises: when to use which format? This is where the German reality comes into play: clear guidelines in the public sector and a growing diversity in everyday business life.
Public clients (B2G)
In business transactions with federal, state and local authorities, the rule applies without exception: XRechnung is mandatory. All electronic invoices to public bodies must be transmitted either directly as XRechnung or in an equivalent, EN 16931-compliant XML format. Characteristic features are
- the obligatory Route IDvia which the invoice is assigned internally,
- defined Submission portals (e.g. ZRE or OZG-RE) at state or federal level,
- strict Scheme checks during upload - even small XML deviations lead to rejection.
So anyone who regularly works for public authorities will not be able to avoid XRechnung. In this environment, the use of ZUGFeRD is at best conceivable as a technical variant with an XRechnung profile, provided the portal expressly permits this.
Classic B2B traffic between companies
In the B2B sector, companies have more design freedom. The use of ZUGFeRD / Factur-X clearly predominates here because the format offers two decisive advantages:
- It remains visually familiar - the invoice looks the same as before, but can be processed automatically.
- The recipient can read the invoice even if their system does not yet support XML processing.
This model is particularly popular in:
- industry and the manufacturing sector,
- Trading and service companies,
- Craft and medium-sized businesses that work with PDF dispatch.
Many companies are also using ZUGFeRD as a transitional solution: they are already meeting the new requirements without having to change their entire accounting system. This is a pragmatic approach that is typically German - you rely on tried-and-tested processes and adapt them gradually instead of reinventing them from scratch.
Mixed scenarios and large companies
Large corporations and platform providers usually support both formats in parallel. The reason is simple: they need to communicate with authorities, suppliers and international partners at the same time. Accordingly, they set up a format logic in the ERP:
- B2G partner → XInvoice
- B2B partner → ZUGFeRD (EN 16931)
- Foreign partner → Factur-X (French or EU variant)
For these mixed environments, it is crucial that the ERP system (such as gFM Business Professional) automatically selects the appropriate format for each partner or customer. This avoids manual errors and ensures legally compliant processes.
Small businesses and the self-employed
The following applies to small businesses: they must be able to receive e-invoices, but are not yet obliged to generate them themselves. This is where ZUGFeRD can make it easier to get started - it does not require any new processes and can be combined with existing PDF workflows. Another advantage: recipients who do not yet have an e-invoice system can open the file as a normal PDF. However, those who already work digitally can read the XML data automatically. This means there is no friction between the old and new worlds.
Cross-border invoices and the EU context
In the European Union, the topic of "VAT in the Digital Age" (ViDA) is gaining momentum. The aim is to create uniform reporting and e-invoicing standards in all member states. This is where the advantage of the EN 16931 standard comes into play: both XRechnung and ZUGFeRD/Factur-X are based on it and are therefore compatible throughout the EU. Those who work in compliance today will not be faced with a new development tomorrow - a classic example of how foresighted action pays off in the long term.
E-billing in practice with gFM Business
While many companies are currently still looking for practicable solutions gFM Business Professional already technically prepared. Since version 8.0, the software has supported both the ZUGFeRD and XRechnung formats - including all fields available in the application for invoices and credit notes. This provides an end-to-end workflow that extends from the creation and sending to the receipt and archiving of the electronic invoice.
Creation and dispatch of structured invoices
In gFM Business, e-invoices can be generated directly from the invoice. You can define separately for each customer or supplier whether the invoice should be issued in ZUGFeRD or XRechnung format. All mandatory fields in accordance with EN 16931 are automatically filled with the existing data from the document - including
- Invoice number, date, amounts, tax details, IBAN
- Performance period, payment target, intended use
- Recipient ID or routing ID (for authorities)
- Items with article numbers, quantities and prices
The generated file contains all relevant XML structures and, depending on the selected format, is saved as an XRechnung (XML) or ZUGFeRD file (PDF/A-3 with embedded XML). For ZUGFeRD invoices, a PDF preview is also integrated so that the recipient can also check the invoice visually or print it out. This keeps the process familiar and legally compliant at the same time - a decisive advantage over pure XML files, which are barely legible for humans.
Receipt and import of incoming invoices
Receiving e-invoices is just as important as sending them. gFM Business can automatically import both XRechnungen and ZUGFeRD files. The system recognizes the file format during import, reads the embedded XML data and creates a complete document in the invoice receipt. In the process:
- all header data (sender, date, amount, tax rate) are transferred,
- all item lines are automatically read in and assigned to the document,
- the original file (XML or PDF) is archived,
- A PDF preview is also saved for ZUGFeRD invoices,
- and the document receives its internal document number as usual and can be posted or added to manually.
This means that incoming electronic invoices in gFM Business are handled in the same way as any other document: archived in an audit-proof manner, traceable and retrievable at any time. If you wish, you can continue to enter documents manually, but have the option of processing structured invoices completely automatically.
In practice, this not only reduces typing errors and effort, but also creates a clean basis for automated accounting - especially when invoices are exported to tax consultants or DATEV via interfaces.
Adaptability in the open license with Claris FileMaker
One of the great advantages of gFM Business is its openness. In the open license version, developers or experienced users can make their own adjustments, for example:
- additional XML fields for industry-specific data,
- Extensions for alternative e-invoice profiles,
- own interfaces or web service connections,
- Validation logics for specific recipient systems.
This means that the system can also be expanded for more complex or international requirements. This flexibility offers a real competitive advantage, especially for companies with mixed recipient groups - i.e. public clients, industry and SMEs at the same time.
A practical, future-proof path
With gFM Business Professional, a fully integrated e-invoicing solution is already available today that meets all legal requirements and yet remains easy to use. It fits seamlessly into existing processes without the need for new software islands or complex additional programs.
Those who tackle the changeover early can use 2025 and 2026 to consolidate processes and develop routines - before the legal obligation to issue them for everyone takes effect in 2027/2028. gFM Business forms the technical basis for this: clear, comprehensible and practical.
Strategy for the changeover: procedure & recommendations
The introduction of e-billing is not a single IT project, but a step-by-step process changeover. As with all German digitization initiatives, technology is only half the battle - the decisive factor is that processes, employees and partners are on board. A structured approach prevents unnecessary hectic and costs.
Phase 1 - Analysis and preparation (2025)
First of all, every company should check:
- Which Partner (customers, suppliers, authorities) already require e-invoices?
- Which Formats are required there (XRechnung, ZUGFeRD)?
- If your own software - in particular ERP and accounting - technically capable of receiving these formats?
In this first phase, it is advisable to update the ERP software used to the latest version and to actively test the receipt of structured invoices and check whether everything works with the existing processes is compatible. Incoming ZUGFeRD or XRechnung invoices can be imported, checked and archived. This provides early experience in dealing with the new data types.
Phase 2 - Pilot operation and parallel operation (2026)
In the second step, the pilot dispatch of e-invoices can begin - initially to selected customers or suppliers. The advantage of this approach is that:
- the technical interfaces are tested,
- employees gain routine in export and shipping,
- and any validation errors are detected at an early stage.
During this transitional period, classic PDFs can still be sent, provided the recipient agrees. It is advisable to run both systems in parallel - this creates security and comparability.
Phase 3 - full changeover (from 2027)
From 2027, e-invoicing will be de facto mandatory for larger companies. By then at the latest, invoicing should have been completely converted to structured formats. By then, the goal is that:
- all business partners have been assigned a format,
- all documents can be generated and received in machine-readable form,
- and the internal processes (accounting, archiving, export) are stable.
Here, gFM Business offers the option of automatically selecting the correct format for each partner - such as XRechnung for public clients and ZUGFeRD for private customers or other companies. This ensures that the process remains standardized, regardless of the recipient group.
Training and communication
One aspect that is often underestimated is internal communication. Employees should understand why the changeover is taking place and what benefits it will bring - such as fewer errors, automated bookings and shorter processing times.
External partners (suppliers, customers) should also be informed at an early stage so that both sides speak the same technical language.
A short information letter or an addition in the email signature ("Our company now processes electronic invoices in ZUGFeRD and XRechnung format") is often enough to avoid confusion.
Fallback plans and quality assurance
Even with perfect preparation, technical errors can occur - such as incomplete XML files or deviating field definitions.
It therefore makes sense to retain fallback mechanisms for the transition phase:
- the manual entry of receipts,
- import via PDF with text recognition,
- or exchange via e-mail if structured data exchange is not possible.
In the long term, however, all processes should run on a structured database. Regular test runs with validation of the XML files ensure data quality - an effort that pays off several times over as soon as automated bookings are introduced.
E-invoicing is not a buzzword, but the next logical step in the digitalization of commercial processes. Those who start today are laying the foundations for clean, automated processes and long-term relief in accounting. This turns a legal obligation into a competitive advantage: a functioning, traceable process that saves paper, time and errors - all in the spirit of a solid German SME sector.
Introducing e-billing also means rethinking processes
The changeover to ZUGFeRD, XRechnung & Co. is often more than just a technical project - it affects core processes in the company: Purchasing, accounting, approvals, archiving. Many companies realize during the introduction that established structures are no longer viable.
As Systemic management consultant I therefore provide support not only with software customization, but also with structural analysis: Where does the flow of information falter? Which roles are not clearly defined? Where is work being duplicated?
If you really want to implement e-invoicing properly, you can hardly avoid a holistic view of the company.
Current survey on digitalization in everyday life
Outlook & future: where the e-bill journey is heading
The introduction of electronic invoicing marks just the beginning of a more comprehensive development. Germany is thus following a European trend that will go far beyond the mere exchange of invoice data in the long term. The next big step is called "ViDA" - VAT in the Digital Age, i.e. the digitalization of VAT processes throughout the EU.
The EU ViDA initiative - thinking outside the box
With ViDA (VAT in the Digital Age) the European Commission is pursuing the goal of handling all VAT processes across the EU digitally and almost in real time. The plan is for all member states to use standardized electronic invoice formats and reporting systems in the future - to prevent VAT fraud, improve control and accelerate tax collection. In concrete terms, this means
- E-invoices should Mandatory throughout the EU not only for B2G, but also for B2B transactions.
- Reports to the tax authorities should Automated directly upon dispatch or receipt of the invoice.
- Special national routes (such as the previous German separation between XRechnung and ZUGFeRD) will be standardized in the medium term.
Even if these regulations are still in preparation, it is clear that anyone working according to EN 16931 today already meets the basic requirements of the upcoming EU system. This explicitly applies to both formats - XRechnung and ZUGFeRD 2.x / Factur-X. For once, this puts Germany in the middle of the European field and not at the end of the development curve.
Real-time reporting and reporting obligations
Parallel to the e-invoice, the Federal Ministry of Finance is working on concepts for a central electronic reporting system. In future, this should transmit every invoice issued or its core data to the tax authorities almost in real time. France, Italy and Poland already have such systems in place, often in combination with mandatory e-invoices. For companies, this means
- Sending invoices becomes more transparent for tax purposes, as every transaction is reported digitally.
- In future, ERP systems must not only be able to generate invoices, but also provide or transfer reporting data.
- There are new requirements for data security, validation and archiving.
It is still unclear when Germany will introduce this reporting obligation. Experts do not expect it to become mandatory until 2030 at the earliest. Nevertheless, companies should already ensure that their software is structured, machine-readable and audit-proof. Those who lay these foundations will also have few problems with future reporting obligations.
Technological development
The e-bill will also continue to grow technically. This is to be expected:
- Extended profiles for industry-specific data (e.g. transportation, energy, construction).
- Automated validation toolscheck the invoices as soon as they are created.
- Integration of AI-based testing mechanismsto detect plausibility errors at an early stage.
- Digital signatures and blockchain-process to guarantee authenticity and immutability.
ERP solutions such as gFM Business are already designed for this: Thanks to the open FileMaker basis, new fields, profiles and interfaces can be flexibly integrated. This ensures that the system can continue to develop in line with future requirements - without disruption and without starting from scratch.
Economic significance
E-invoicing is more than just a bureaucratic project. In the long term, it creates the basis for automated value chains in which orders, delivery bills and payments are linked with each other. What starts with invoices today will lead to end-to-end data flows tomorrow - from ordering to posting.
Companies that rely on clean, structured data at an early stage will manage this transition without any frictional losses. From this perspective, e-billing is not a burden, but an investment in operational sustainability.
Summary & recommendations for action
The electronic invoice is here to stay. Even if transitional periods and exemptions initially ease the pressure, there is no way around structured invoice data in the long term. Germany has given the starting signal - now it is up to companies to follow this path according to plan.
What companies should do now
- Ensure receptionBy the end of 2025, every company must be able to receive, open and archive e-invoices in XML or ZUGFeRD format. → gFM Business Professional offers the direct import function with archiving and item transfer.
- Define formatsClarify which customers or clients require which format.
→ Public sector = XRechnung, private customers and partners = ZUGFeRD 2.x. - Start pilot shipment2026 to send the first e-invoices and test processes.
→ Detect errors early before they occur in series production. - Keep software up to dateRegularly update ERP and accounting systems to support new standards and schemes.
- Involve employeesTraining, short guidelines, clear responsibilities - so that routine develops.
- Inform partnersOpen communication with customers and suppliers prevents misunderstandings and rejections.
What the gFM Business ERP software does here
gFM Business Professional is already technically ready for this new reality. It supports both the export and import of e-invoices, validates the data structures and archives them automatically - including PDF previews for ZUGFeRD files. The system thus offers a practical bridge between the old and new worlds:
- PDF invoices remain readable, while all legally relevant XML data is retained in full.
- The open license also enables individual extensions - for specific industries or international requirements, for example.
- This allows companies to switch step by step without losing their familiar processes.
The gFM-Business ERP software requires a installized version of FileMaker Pro, runs on Windows, macOS and iOS and can be downloaded as a 30-day trial version without obligation. Downloaded become.
Final outlook
What still looks like an administrative act today is actually a decisive step towards modernization:
The e-bill leads away from paper, e-mail attachments and duplicate data entry - towards automated, verifiable and sustainable processes. Germany initiated this step late, but consistently.
Those who follow it early on will be rewarded: with more efficient processes, fewer errors and a digital basis on which tax, notification and reporting obligations can also be seamlessly mapped in the future. gFM Business provides the solid foundation for this - reliable, adaptable and future-proof.
Frequently asked questions
- When will electronic invoicing be mandatory in Germany?
Since January 1, 2025, electronic invoicing has been legally anchored in German business transactions. From this date, companies must be able to receive and process e-invoices. Sending invoices will initially be voluntary, but will become mandatory for larger companies from 2027 and for everyone from 2028. Until the end of 2026, traditional PDF or paper invoices may only be used if the recipient expressly agrees to this. - What is the difference between a real e-invoice and a normal PDF document?
A genuine e-invoice contains machine-readable structural data in XML format that can be read automatically. A normal PDF, as was often sent by email in the past, is only a digital image and no longer meets the legal requirements. It is crucial that the invoice is structured in accordance with the European standard EN 16931. - Which formats are permitted in Germany?
Two formats are currently approved: XRechnung as a pure XML format and ZUGFeRD 2.x or Factur-X as a hybrid format consisting of PDF/A-3 and an embedded XML data record. Both formats comply with the European standard and are recognized by the tax authorities. - What are the differences between XRechnung and ZUGFeRD?
The XRechnung is a pure data format and is not directly readable by humans. It is primarily required by public authorities because it strictly adheres to the specifications of public administration. ZUGFeRD, on the other hand, combines a readable PDF with an embedded XML part. This allows the recipient to both view and process the invoice automatically, which is particularly advantageous in the B2B sector. - Who has to use which format?
Only XRechnung is prescribed for business transactions with public authorities. In day-to-day business between companies, there is a free choice between XRechnung and ZUGFeRD, provided both partners agree. For private customers, the classic PDF or paper invoice remains permissible. - What does the routing ID mean for XInvoices?
The routing ID is a unique identifier that is assigned to each public institution. It is used for internal forwarding and automatic assignment of the invoice within the administration portals. If it is not entered correctly, the invoice can be rejected by the system. gFM Business supports the storage of this routing ID directly in the invoice record. - Do small businesses have to issue e-invoices?
Small businesses under Section 19 UStG are initially exempt from the obligation to issue e-invoices, but they must be able to receive and save them. However, those who switch to e-invoices today will save themselves the effort of adapting later and demonstrate digital competence to their business partners. - How does the receipt of e-invoices work in gFM Business?
Incoming e-invoices, whether XRechnung or ZUGFeRD, can be automatically imported into gFM Business. The system recognizes the format, imports all header data and items and archives the original file. For ZUGFeRD invoices, a PDF preview is also generated so that the document remains visually traceable. - Does gFM Business also support the sending of e-invoices?
From version 8.0, invoices and credit notes can be generated directly in both formats - i.e. as XRechnung or ZUGFeRD. All required fields are automatically filled from the existing document data. They are then sent as usual by email or file export. - What advantages does ZUGFeRD have over XRechnung in everyday life?
ZUGFeRD offers the practical advantage that the recipient immediately receives a readable PDF, while the machine-readable data is embedded in the background. This makes it easier to check and archive invoices without the need for a special viewer. Smaller companies in particular prefer this format because it facilitates the transition to digitization. - Can I customize or extend my own e-invoice profiles in gFM Business?
This is easily possible in the open license version. Developers can define additional XML fields, create their own profiles or integrate interfaces to external portals. This means that the system remains flexible in the long term and can respond to industry-specific requirements. - How secure are electronic invoices in terms of archiving and traceability?
E-invoices must be archived in an audit-proof manner, i.e. unalterable, complete and traceable at all times. gFM Business saves both the original XML file and the PDF preview and links them to the document data record. This fulfills the legal obligation to provide evidence without the need for additional systems. - What are the specific advantages of the changeover for companies?
The electronic invoice saves time, paper and manual work steps. Postings can be automated, sources of error are reduced and the entire process becomes more transparent. In addition, companies with a functioning e-invoicing environment are already fulfilling future reporting obligations that are to be introduced across Europe in the coming years. - What is the European "ViDA" project and why is it important?
"VAT in the Digital Age" (ViDA) is an EU initiative that aims to digitize all VAT processes in Europe. The aim is for e-invoices and VAT returns to be transmitted to the tax authorities in real time in future. Germany is already laying the foundations for these future systems with e-invoicing. - Will there be a central reporting system for invoices in the future?
Yes, the Federal Ministry of Finance is planning an electronic reporting system that automatically forwards every issued invoice or its core data to the tax authorities. A specific start date has not yet been set, but the introduction is considered certain. Companies that already use structured e-invoices will be able to adapt to this without much effort. - How should companies approach the changeover in practice?
A staged approach is recommended: first ensure reception capability, then gradually introduce dispatch and train employees in parallel. The years 2025 and 2026 are ideal for tests and pilot phases to ensure a smooth transition in 2027. gFM Business provides technical and organizational support for all phases of this changeover. - What long-term role does gFM Business play in the e-invoicing process?
gFM Business Professional maps the entire process chain - from creation to dispatch and receipt through to archiving. It can handle both formats, can be expanded and remains as user-friendly as ever. This means that the software is not just a short-term solution, but a future-proof platform for all future developments relating to electronic invoices.