{"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":"2026-09-01T20:09:16","modified_gmt":"2026-09-01T20:09:16","slug":"calculation","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/erechnung\/","title":{"rendered":"E-invoice"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#uebergang\">Obligation to receive and transitional periods<\/a><\/li>\n        <li><a href=\"#formate\">Permitted formats<\/a><\/li>\n        <li><a href=\"#einordnung\">Meaning<\/a><\/li>\n        <li><a href=\"#schritte\">Process<\/a><\/li>\n        <li><a href=\"#aufbewahrung\">Storage<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>E-invoice<\/strong> refers to an invoice that is issued, transmitted and received in a structured electronic format, enabling electronic processing. A plain PDF file has not been an e-invoice within the meaning of VAT law since 1 January 2025.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>An e-invoice contains structured, machine-readable invoice data. This allows the data to be integrated into accounting and approval workflows without the need for manual re-entry.<\/p>\n<p>Common formats are XML-based. The decisive factor is not electronic transmission alone, but the structured form of the invoice details required for VAT purposes.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>Since 1 January 2025, electronic invoices are generally required for transactions between domestic businesses, unless a statutory exception applies. There are transitional periods for issuing them; however, the capability to receive an electronic invoice had to be in place as early as 1 January 2025.<\/p>\n<p>Exceptions exist in particular for supplies to private final consumers, certain tax-exempt supplies, low-value invoices up to 250 euros, transport tickets and services provided by small businesses. Despite the exception to the obligation to issue invoices, small businesses must be able to receive e-invoices.<\/p>\n      <\/section>\n\n      <section id=\"uebergang\">\n<h2>Obligation to receive and transitional periods<\/h2>\n<ul>\n<li><strong>Reception<\/strong> Domestic companies must be able to receive electronic invoices from 1 January 2025. An email inbox is generally sufficient as a reception channel.<\/li>\n<li><strong>Exhibition until the end of 2026:<\/strong> All invoice issuers may still use paper invoices or \u2013 with the recipient's consent \u2013 other electronic invoices such as PDF files.<\/li>\n<li><strong>Exhibition until the end of 2027:<\/strong> The transitional period applies for longer if the previous year's turnover of the invoice issuer is a maximum of 800,000 euros. Certain existing EDI procedures may also continue to be used until the end of 2027.<\/li>\n<li><strong>Afterwards:<\/strong> Following the expiry of the respective transitional period, an electronic invoice must generally be issued for affected domestic B2B transactions.<\/li>\n<\/ul>\n<\/section>\n\n<section id=\"formate\">\n<h2>Permitted formats<\/h2>\n<p>The formats commonly used in Germany <strong>XRechnung<\/strong> and <strong>ZUGFeRD from version 2.0.1<\/strong> generally satisfy the requirements. In the case of ZUGFeRD, the MINIMUM and BASIC-WL profiles are not considered electronic invoices in terms of VAT law.<\/p>\n<p>In hybrid formats, the structured data part is decisive. If the readable image part deviates from the structured data, the structured data takes precedence for the e-invoice.<\/p>\n<\/section>\n\n<section id=\"einordnung\">\n<h2>Significance of digital accounting processes<\/h2>\n<ul>\n<li>Automated processing of invoice data<\/li>\n<li>Fewer manual data entry steps and media disruptions<\/li>\n<li>Clear examination, authorisation, coding and posting<\/li>\n<li>Traceable storage of the structured original dataset<\/li>\n<\/ul>\n<\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical process<\/h2>\n        <ol>\n          <li>Receiving or creating the e-invoice<\/li>\n<li>Technical and formal check<\/li>\n<li>Technical approval<\/li>\n<li>Transfer to financial accounting<\/li>\n<li>Storage of the structured invoice part in its original form<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"aufbewahrung\">\n<h2>Storage<\/h2>\n<p>Incoming and outgoing invoices must generally be kept for eight years. In the case of an e-invoice, at least the structured invoice part must be retained in such a way that it remains intact in its original form. A mere PDF view does not replace the structured original data set.<\/p>\n<\/section>\n\n<section id=\"fehler\">\n<h2>Typical sources of error<\/h2>\n<div class=\"snippet warn\"><ul>\n<li>Confusing a PDF invoice with a structured electronic invoice<\/li>\n<li>Lack of reception facility or unclear responsibility for incoming e-invoices<\/li>\n<li>Archiving only the visualisation instead of the structured original dataset<\/li>\n<li>Unverified or incomplete transfer of structured invoice data<\/li>\n<\/ul><\/div>\n<\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>Is every electronic invoice automatically an e-invoice?<\/h3>\n        <p>No. The crucial point is that the invoicing data must be in a structured, machine-readable format and be processable.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Is a PDF file an e-invoice?<\/h3>\n<p>No. Since 1 January 2025, a pure PDF file is classed as another type of invoice because it does not contain structured, machine-processable invoice data.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Do companies already need to be able to receive e-invoices?<\/h3>\n<p>Yes. Since 1 January 2025, domestic companies must be able to receive e-invoices. An email inbox is generally sufficient.<\/p>\n<h3>What formats are common?<\/h3>\n<p>Particularly common are XRechnung and ZUGFeRD from version 2.0.1 onwards; in the case of ZUGFeRD, the MINIMUM and BASIC-WL profiles are excluded.<\/p>\n<h3>How long must e-invoices be retained?<\/h3>\n<p>Incoming and outgoing invoices must generally be retained for eight years. The structured part of the invoice must remain intact in its original form.<\/p>\n     \n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The e-invoice has been part of the VAT invoicing framework since 2025. Businesses must be able to receive e-invoices, observe the staggered transition periods for issuance and properly store the structured original data set.<\/p>\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}]}}