{"id":22302,"date":"2025-07-16T15:19:00","date_gmt":"2025-07-16T13:19:00","guid":{"rendered":"https:\/\/www.synerpy.com\/cm\/e-invoicing-whats-in-store-for-businesses\/"},"modified":"2026-03-18T11:25:11","modified_gmt":"2026-03-18T10:25:11","slug":"e-invoicing-whats-in-store-for-businesses","status":"publish","type":"post","link":"https:\/\/www.synerpy.com\/cm\/en\/blog\/e-invoicing-whats-in-store-for-businesses\/","title":{"rendered":"E-invoicing \u2013 What’s in store for businesses?"},"content":{"rendered":"\t\t
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The digitalization of accounting is progressing rapidly \u2013 \u200b\u200band at the heart of it all is the electronic invoice<\/strong>, or e-invoice<\/strong>. What has been optional for many medium-sized businesses until now will soon become a legal requirement: Starting in 2025, companies in Germany will be obligated to receive e-invoices in certain cases \u2013 and from 2026, to send them in some instances as well. But what exactly does that mean? What requirements apply? And how can ERP systems like AvERP <\/a>help businesses respond to the transition in a legally compliant and efficient manner<\/strong>? <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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What is an e-invoice?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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An e-invoice<\/strong> is not simply a PDF file sent via email, as this has been classified as a miscellaneous invoice since the beginning of January 2025. According to the legal definition (\u00a7 14 UStG), an e-invoice is a structured electronic format<\/strong> that is machine-readable \u2013 for example, XRechnung<\/strong> or ZUGFeRD<\/strong>. These formats contain all invoicing-relevant data in a standardized XML document that can be processed automatically without manual intervention. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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Only invoices in a structured electronic format will be considered e-invoices under the law. PDFs or paper documents no longer meet these requirements. <\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Legal background: This is what comes with the Growth Opportunities Act\n<\/h2>\t\t\t\t<\/div>\n\t\t
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With the Growth Opportunities Act passed in March 2024, Germany is introducing mandatory e-invoicing in the B2B sector<\/strong>. The aim is to combat VAT fraud and digitize processes within the tax administration. <\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Overview of the transition periods\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Deadlines<\/th>\nAllowed<\/th>\nNot allowed<\/th>\n<\/tr>\n<\/thead>\n\n
By the end of 2025<\/td>\n\n
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  • Other invoices (paper, PDF, JPG)<\/li>\n
  • Other invoices with the recipient's consent and previous year's turnover < EUR 800,000<\/li>\n
  • Invoices in EDI format with the recipient's consent.<\/li>\n
  • E-invoice (compliant with EN16931)<\/li>\n<\/ul>\n<\/td>\n
 \u2013 <\/td>\n<\/tr>\n\n
By the end of 2026<\/td>\n\n
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  • Other invoices (paper, PDF, JPG)<\/li>\n
  • Other invoices with the recipient's consent and previous year's turnover < EUR 800,000<\/li>\n
  • Invoices in EDI format with the recipient's consent.<\/li>\n
  • E-invoice (compliant with EN 16931)<\/li>\n<\/ul>\n<\/td>\n
 \u2013 <\/td>\n<\/tr>\n\n
By the end of 2027<\/td>\n\n
    \n
  • Other invoices with the recipient's consent and previous year's turnover < EUR 800,000<\/li>\n
  • Invoices in EDI format with the recipient's consent.<\/li>\n
  • E-invoice (compliant with EN 16931)<\/li>\n<\/ul>\n<\/td>\n
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  • Other invoices (paper, PDF, JPG)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n\n
From 2028<\/td>\n\n
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  • E-invoice (compliant with EN 16931)<\/li>\n<\/ul>\n<\/td>\n
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