In recent years, invoicing in Germany has been steadily evolving. The introduction of the e-invoice marks another major step toward digitalization, primarily changing the requirements for companies and online retailers. The e-invoice is set to be implemented nationwide by 2028 at the latest, enabling the automatic transmission of VAT data to the tax authorities. This is no longer just about a simple PDF invoice, but rather a transaction-based, machine-readable format that simplifies processing and analysis by government agencies.
In this blog post, we provide an overview of the fundamentals of e-invoicing, outline the requirements and obligations for businesses, and explain how e-invoicing is implemented in Billbee. Please note that this post does not constitute tax advice. You should consult with your tax advisor regarding the implementation of e-invoicing. The following sources are also helpful for understanding the new developments surrounding e-invoicing:
The content was provided by our partner Amainvoice . Amainvoice is specifically designed for Amazon sellers who want to handle their accounting and tax obligations efficiently and in compliance with regulations. With automated invoice creation, pre-accounted bookkeeping, and detailed documentation of settlements between Amazon and merchants, Amainvoice offers comprehensive support for VAT compliance. The integration with DATEV also facilitates collaboration with tax offices.
An e-invoice (electronic invoice) is a specifically structured invoice format that, unlike a conventional PDF invoice, contains an additional XML file. This XML file is purely machine-readable and allows invoice data to be read and processed automatically. As a result, an e-invoice is much more than just a digital copy of a paper invoice.
Important approved formats include XRechnung and ZUGFeRD. The latter combines a human-readable PDF with a machine-readable XML file, making it particularly user-friendly. These formats meet the requirements of the European standard EN16931, which mandates specific fields and information for e-invoices and ensures that the invoice complies with the provisions of the Value Added Tax Act.
Starting January 1, 2025, e-invoicing will become mandatory for domestic B2B transactions in Germany. This means that all entrepreneurs conducting business with other companies in Germany and issuing invoices with a gross amount of €250 or more must use an e-invoice. However, this obligation does not apply to private customers (B2C), as alternative formats like PDF invoices can continue to be used for them.
If you sell to other companies in your online shop and the gross amount of the invoices exceeds €250, you must issue an e-invoice for these transactions. There is a transition period until the end of 2026 for issuing invoices in other formats, provided there is a corresponding agreement between the invoice issuer and the recipient (e.g., in your own terms and conditions).
It is important that, as of the deadline, invoice recipients must be able to receive and process e-invoices. For the time being, a simple email address can be used for receipt. Amazon Seller Central is also an option for receiving e-invoices. In the long term, it will likely be necessary to use a validated e-invoicing program that archives the invoices and transmits them to the tax authorities.
Sometimes it is not clear from a name on an order whether it is a B2C or B2B customer. In such cases, it is recommended to use the ZUGFeRD format, as it contains both an XML file and a PDF file.
There are some exceptions to the e-invoicing obligation, which result from the deadlines set for the introduction of e-invoicing in Germany:
The e-invoice must meet specific legal requirements to be recognized as valid. In addition to standard information such as the address and tax number of the invoice issuer and the recipient, the EN16931 standard contains details on mandatory fields that must be included in the XML file. The foundation is the European Directive 2014/55/EU.
We have already covered the mandatory information required on an invoice in our blog.
The e-invoicing mandate in Germany currently applies only to domestic B2B transactions. Companies that also operate internationally must generally comply with the e-invoicing regulations and requirements of other countries. Many EU countries, such as Italy and Poland, have already introduced corresponding regulations. At the European level, it is also expected that the "VAT in the Digital Age" (ViDA) package will mandate the comprehensive adoption of e-invoicing for cross-border EU transactions by 2030.
Billbee is supporting companies in meeting the new legal requirements for e-invoicing by implementing the ZUGFeRD format. This makes it possible to create e-invoices directly in Billbee that contain both a human-readable PDF and a machine-readable XML file. Even though Billbee has a release-free period from approximately mid-November to mid-January to ensure the holiday season runs as smoothly as possible, we will implement e-invoicing within Billbee in accordance with the legal deadline.
From a user perspective, the invoicing process will likely remain largely unchanged. Billbee generates the e-invoice in the desired format, and you can proceed with all other necessary steps. Uploading to platforms like Amazon and Kaufland will also remain the same, as they continue to process the PDF file within the ZUGFeRD format. The same applies to uploading to cloud storage. You can also continue to use placeholders for the PDF file.
To switch to the e-invoice format, simply activate the corresponding layout in your settings. However, layout adjustments are not possible – the e-invoice in Billbee is based on the standard layout of previous invoices.
Exporting to an accounting system will remain the same for now. The PDF file in the ZUGFeRD format can be processed by accounting tools, as it remains identical to the PDF invoice you are already familiar with. It is also possible that various accounting systems can read the XML data in the background, but this depends on your specific accounting tool. We therefore recommend checking directly with your tool provider regarding their capabilities and implementation of e-invoicing.
To ensure you are perfectly prepared, we will provide a help article once the implementation is live, which we will link here for you.
We have summarized some of the questions we have frequently received regarding e-invoices.
In the ZUGFeRD format, an e-invoice consists of a digitally structured format with an XML file for machine processing and a PDF file that is human-readable. The e-invoice is transmitted and received electronically and can be processed electronically and automatically. In contrast, a PDF invoice is purely digital and human-readable, but it is not an e-invoice.
The e-invoicing mandate applies from January 1, 2025, for domestic German B2B invoices with an invoice amount exceeding €250. There are still exceptions and transition periods, which we have outlined for you in the graphic above in this article.
Yes, the e-invoicing mandate currently only applies to B2B transactions. B2C invoices can still be issued as PDF invoices. However, you can also send e-invoices to B2C customers, ideally in the ZUGFeRD format, as this contains a human-readable PDF in addition to the XML file. Often, it is not even clear from a customer's name whether they are a B2B or B2C customer.
Billbee will support the ZUGFeRD format, which includes both an XML file and a PDF. We reserve the right to add further formats in the future.
Yes, e-invoices are sent as usual via email or the Billbee customer portal.
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