What does E-invoicing requirement?
For a long time, many companies have equated e-invoicing with „PDF via email“. However, it is precisely this equation that is important to correct in practice.
An invoice is only considered an e-invoice if it is issued, transmitted, and received in a structured electronic format. This format allows for electronic processing. Therefore, it is not just about being „digital“, but also machine-readable and structured.
Important for practice:
A PDF invoice sent by email will generally no longer be considered an e-invoice from 1 January 2025, but will count as an „other invoice“. This is one of the biggest levers for change, because while a PDF is digital, it does not represent an e-invoicing format with structured, machine-readable data.
If you want a seamless e-invoicing process instead of individual solutions: ivi connects incoming, processing, and outgoing in one system.
Is the e-invoicing obligation applicable? for small businesses?
From 1 January 2025, small businesses will also have to be able to receive e-invoices, even if it's internally classified as an „exceptional case“.
When shipping, it's different: invoices from small businesses are exempt from the obligation to issue e-invoices. Therefore, they can continue to use other types of invoices, such as PDFs, depending on the framework conditions.
Organise and establish the receipt of e-invoices stably from an organisational and technical perspective. This will prevent incoming invoices from getting stuck due to mismatches in format, delivery method, or internal processes.
Are there any exceptions from the e-invoicing obligation?
There are special cases and, above all, transitional regulations, but these are almost exclusively related to issuing and dispatching. At the same time, many overviews emphasise: since the 2025 reception, companies should generally be prepared (reception capability as a reliable basis).
Transition arrangements for issuing and sending provide for staggered deadlines in the first few years, during which PDF invoices will continue to be possible.
Examples of exceptions:
- B2C invoices (to private customers)
- Small amount invoices and certain travel tickets
- Certain tax-exempt sales
- Small business owner (special rules for issuing, not receiving)
Transitions and special cases exist, but reception capability will be mandatory from 2025.
Retention period for invoices and GoBD archiving obligation
With the e-invoicing obligation, requirements for traceability, integrity and findability are increasing. During audits, it must be possible to prove when the invoice was received or sent, what content it had, and that it has remained unchanged.
In practice, you need a solution for:
- structured data (and depending on the format, also a representation of the proof)
- Revision-proof storage and documented processes
- Access for audit/inspection (audit-proof and traceable)
The classification for storage/GoBD is regularly discussed in practice along with BMF circulars. Above all, it is important that archiving is not equated with filing, but rather means auditable traceability.
If you wish to implement these points not as individual projects but as an end-to-end process, ivi supports you as e-invoicing software from receipt through validation to workflow.
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Frequently asked questions about E-invoicing mandate 2025
What does the e-invoicing mandate mean?
In B2B, invoices must be processable in a structured, machine-readable format. A PDF counts (essentially) as a miscellaneous invoice, not as an e-invoice.
From when does the e-invoicing obligation apply?
From 1 January 2025, companies must be able to receive e-invoices in the B2B environment. The obligation to issue them will be phased in gradually through transitional regulations.
What formats are permitted?
Maßgeblich ist die Norm EN 16931 (DIN EN 16931): Sie beschreibt das europäische Datenmodell für E-Rechnungen. Darauf basieren u. a. XRechnung und ZUGFeRD. Peppol ist kein Rechnungsformat, sondern ein Übertragungsweg/Netzwerk, über das E-Rechnungen sicher ausgetauscht werden können.