- Germany allows e-invoices to be sent by email, but the attached file must be a legally valid structured format; PDF, Word, Excel, scans, or email text alone do not count.
- Since January 1, 2025, German e-invoices must be XML-based, machine-readable, and compliant with EN 16931, typically using XRechnung or ZUGFeRD 2.0.1+.
- The delivery method can be email, Peppol, EDI, or a portal; digital signatures, encryption, and recipient consent are not required for B2B e-invoices.
- Rollout is phased: all German B2B businesses must receive e-invoices from 2025, larger firms must issue them from 2027, and all remaining B2B firms from 2028.
- Businesses should keep the original structured invoice for retention; a PDF copy or screenshot is not enough.
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.
Latest Posts in "Germany"
- Live webinar: get ready for the German mandate deadline, go live in 1 month with Babelway (Nov 10)
- Germany’s E-Invoicing: Final Steps Before Mandatory Adoption
- Germany starts ViDA implementation with 2026 Annual Tax Act
- Germany: FAQ on Mandatory E-Invoicing
- Germany’s E-Invoicing Mandate: What Businesses Need to Know
