- Germany is transitioning to digital invoicing, replacing paper and PDFs with structured, machine-readable formats.
- Previously, invoices were printed and mailed, which was slow and error-prone; PDFs improved this but lacked full automation.
- From January 2025, electronic invoicing becomes a legal requirement, with full compliance expected by 2028 for B2B and B2G invoices.
- Two main e-invoicing formats in Germany are ZUGFeRD and XRechnung.
- ZUGFeRD is a hybrid format with a readable PDF and embedded XML, ideal for companies transitioning to digital.
- XRechnung is a pure XML format required for government invoices, mandatory since November 2020 for public sector suppliers.
- ZUGFeRD is flexible for private sector use, while XRechnung is necessary for public institutions.
- E-invoices must include details like invoice number, date, sender and recipient information, VAT ID, description of goods/services, delivery date, total amount, and VAT details.
- Structured formats like ZUGFeRD and XRechnung require additional standardized fields; missing or incorrect data can lead to rejection.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
