Monday, 26. October 2026
Overview of the obligation to issue electronic invoices

October 16, 2025

Electronic invoices for SMEs: XRechnung, ZUGFeRD and ERP at a glance

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, through the Growth Opportunities Act, the gradual expansion into B2B everyday practice. Since 1. January 2025, a new legal baseline has applied: An „electronic invoice“ is only