{"id":4439,"date":"2026-04-20T08:46:35","date_gmt":"2026-04-20T08:46:35","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4439"},"modified":"2026-09-07T09:14:22","modified_gmt":"2026-09-07T09:14:22","slug":"calculation","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/erechnung\/","title":{"rendered":"E-invoice"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The use of <strong>E-invoice<\/strong> is an invoice that is issued, transmitted and received in a structured electronic format and allows for electronic processing. Since 1 January 2025, a simple PDF file is no longer considered an e-invoice for VAT purposes.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is an e-invoice?<\/h2>\n\n  <p>An e-invoice contains its invoice information in a structured, machine-readable data format. This allows the included details to be processed electronically.<\/p>\n\n  <p>In terms of VAT law, paper invoices or invoices in an unstructured electronic format, such as a simple PDF file, are referred to as other invoices.<\/p>\n<\/section>\n\n<section id=\"formate\">\n  <h2>Which formats qualify as electronic invoices?<\/h2>\n\n  <p>The format used must comply with the legal requirements for a structured electronic invoicing format.<\/p>\n\n  <p>In Germany, the following common formats in particular generally meet these requirements:<\/p>\n\n  <ul>\n    <li><strong>XRechnung<\/strong><\/li>\n    <li><strong>ZUGFeRD from version 2.0.1<\/strong>, with the exception of the MINIMUM and BASIC-WL profiles<\/li>\n  <\/ul>\n\n  <p>In hybrid formats like ZUGFeRD, the structured data part is decisive for the e-invoice.<\/p>\n<\/section>\n\n<section id=\"pflicht\">\n  <h2>What regulations have applied since 2025?<\/h2>\n\n  <p>Since 1 January 2025, electronic invoices are generally required for certain transactions between domestic businesses. However, transitional arrangements exist for their issuance.<\/p>\n\n  <ul>\n    <li><strong>Reception<\/strong> Domestic companies have fundamentally been required to be able to receive electronic invoices since 1 January 2025.<\/li>\n    <li><strong>By the end of 2026:<\/strong> Under the statutory transitional arrangement, invoice issuers may still use other invoices.<\/li>\n    <li><strong>By the end of 2027:<\/strong> There is a further transitional arrangement for invoice issuers with a previous year's turnover of at most 800,000 euros.<\/li>\n  <\/ul>\n\n  <p>In addition, there are statutory exceptions, meaning that not every invoicing process is subject to the obligation to issue an e-invoice.<\/p>\n<\/section>\n\n<section id=\"pdf\">\n  <h2>E-invoice and PDF \u2013 what is the difference?<\/h2>\n\n  <p>A simple PDF invoice contains no structured invoice data and therefore, as of 2025, is not considered an e-invoice for VAT purposes.<\/p>\n\n  <p>A hybrid format such as ZUGFeRD, on the other hand, can contain both a human-readable PDF component and structured invoice data. For the e-invoice, the structured part is decisive in this regard.<\/p>\n<\/section>\n\n<section id=\"aufbewahrung\">\n  <h2>How long must e-invoices be retained?<\/h2>\n\n  <p>For invoices, the VAT retention period is generally Retention period eight years. In the case of an e-invoice, at least the structured invoice part must be stored in such a way that it remains intact in its original form.<\/p>\n\n  <p>Further basics are explained in the glossary entries on <a href=\"\/en\/glossary\/retention-periods\/\">Retention periods<\/a> and to <a href=\"\/en\/glossary\/digital-archiving\/\">digital archiving<\/a>.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/retention-periods\/\">Retention periods<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/digital-archiving\/\">Digital archiving<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[21],"class_list":["post-4439","glossar","type-glossar","status-publish","hentry","glossar-kategorien-compliance"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4439"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}