E-invoice refers to an invoice that in a structured electronic format created, transmitted and processed. This allows invoice data to be processed automatically – without manual data entry.
Basics
Unlike a scanned invoice or a pure PDF file, an e-invoice contains structured data that can be read by machines. The aim is seamless integration into the Financial accounting and downstream processes.
Structured formats are frequently XML-based. What is crucial is not the file format as an „attachment“, but the machine-readable structure of the invoice data.
Legal framework
E-invoices are related to VAT requirements for invoices and documentation. In the context of compliance, it is also relevant that electronic invoices are part of processes for proper bookkeeping to be integrated and the requirements of GoBD support.
Systematic Categorisation within the Compliance Cluster
Significance of digital accounting processes
- Automated transfer of invoice data into systems
- Reducing manual data entry and media breaks
- Enhanced testability through structured data
- Clear audit trail from receipt to archiving
Practical For proper procedure, it is important that receipt, examination, approval, booking, and archiving are clearly regulated – typically in the Process documentation and secured by controls in the IKS.
Typical process
- Receiving or creating the e-invoice
- Formal review and approval
- Post to accounting (coding/posting)
- Archiving in accordance with Retention periods in a suitable system
Practical relevance
In everyday life, e-invoicing is particularly helpful where invoice data is processed automatically. Prerequisites include clearly defined processes, traceable checks, and orderly archiving – especially with digital document processing and system interfaces.
Typical sources of error
- Confusion between a PDF invoice and a structured e-invoice
- Missing or unclear process description (procedural documentation)
- Incomplete archiving (e.g. missing structured data components)
FAQ
Is every electronic invoice automatically an e-invoice?
No. The crucial point is that the invoicing data must be in a structured, machine-readable format and be processable.
Why a PDF invoice is often not sufficient for automation
Because the data in a PDF is regularly not available as a structured dataset and therefore cannot be automatically imported without additional steps.
What role does archiving play?
Electronic invoices must be archived in such a way that they remain complete, legible and traceable throughout the retention period.
Conclusion
The e-invoice is a central component of digital processes in accounting. It enables structured, automatable workflows and supports traceability – especially in conjunction with GoBD, procedural documentation, internal control systems (IKS), and digital archiving.
Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy/auditing) and Service Place Årjäng AB (Swedish tax office). BAS exclusively performs services according to § 6 No. 3 and 4 StBerG and does not provide tax or legal advice.
