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

Overview of the obligation to issue electronic invoices

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.

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