E-Invoicing Basics

Mandatory E-Invoicing Explained Simply

What's This All About?

Mandatory e-invoicing means that invoices between businesses must increasingly be created, received, and processed in a machine-readable format.

For many small businesses, this means: a standard PDF invoice will no longer be sufficient in every case.

What Is an E-Invoice?

An e-invoice contains structured data. This data can be read automatically by accounting software.

Typical formats:

  • XRechnung
  • ZUGFeRD / Factur-X

Who Is Affected?

The following may be affected in particular:

  • Businesses operating in B2B trade
  • Freelancers and self-employed professionals
  • Tradespeople (Handwerker)
  • Service providers
  • Suppliers to public-sector clients
  • Non-profit associations with economic activity

What Do I Need to Be Able to Do?

Depending on your situation, you may need to:

  • Receive e-invoices
  • Create e-invoices
  • Use the correct format
  • Fill in all mandatory fields correctly
  • Archive invoices properly
  • Meet the requirements of individual recipients

Typical Problems

  • Invoices continue to be created as simple PDFs
  • Software cannot export XRechnung or ZUGFeRD
  • Mandatory fields are missing
  • Leitweg-ID missing for public authority invoices
  • Recipient rejects the invoice
  • Business owners don't know if their solution is sufficient

What You Should Do Now

  1. Check which software you're using
  2. Clarify whether you invoice public authorities or other businesses
  3. Find out if your software supports XRechnung or ZUGFeRD
  4. Create a test invoice
  5. Have the result reviewed if you're unsure

Still unsure?

Take the free self-check and find out whether you need an E-Invoice.

Go to self-check