As of January 1, 2025, a legislative change comes into effect that affects all operators of online shops and providers of web applications that issue invoices to users: the obligation for electronic invoicing (e-invoicing). This innovation is a decisive step towards the digitalization and standardization of business processes within the EU. The following article summarizes the most important information about the e-invoicing obligation and explains how companies can prepare for it.
What is an e-invoice?
An e-invoice is an electronic invoice that, unlike a traditional paper invoice, is issued and sent in a digital format. However, unlike a simple PDF invoice, which is digital but not structured, an e-invoice is a machine-readable invoice. This means that the data in the invoice is organized in such a way that it can be automatically read and processed by accounting software.
While a traditional PDF invoice only provides a visual representation of the invoice data, the e-invoice goes one step further: It uses specific data formats such as XRechnung or ZUGFeRD, which are structured according to the EU standard EN 16931. This standard ensures that all important information, such as invoice amount, tax information and service description, is available in a standardized form that can be processed by software programs without manual intervention.
In short, an e-invoice is more than just a digital copy of a paper invoice. It is a central building block for the digitalization and automation of business processes, as it increases efficiency, reduces errors and meets the legal requirements for electronic invoicing.
What must an e-invoice contain?
For an e-invoice to meet the legal requirements, certain mandatory information must be included. These requirements are set out in the Federal E-Invoicing Regulation and ensure that all relevant information is available for automatic processing and legal recognition of the invoice.
The minimum information that an e-invoice must contain includes:
- Leitweg-ID: A unique identification number that indicates the invoice routing, particularly for invoices to public contracting authorities.
- Bank details: The account details of the invoice issuer to enable correct and timely payment.
- Payment terms: Details on the conditions under which payment is to be made, including due date and possible discounts.
- Email address of the invoice issuer: A contact option for queries or further communication.
- Supplier number: If already transmitted when placing the order, the supplier number must be provided to clearly assign the invoice.
- Order number: Also required if this was transmitted when placing the order, in order to correctly process the invoice and assign it to the corresponding order.
This information ensures that the e-invoice contains all the necessary information to enable smooth and legally secure processing of invoicing and invoice processing.
What does the e-invoicing obligation mean for shop operators and web providers?
The e-invoicing obligation requires that invoices be issued and transmitted in a structured, machine-readable format. Unlike conventional invoices, which are sent by post or as a simple PDF file, e-invoices must use specific data formats such as XRechnung or ZUGFeRD. These formats enable automatic processing of invoice data and ensure greater efficiency and fewer errors.
For operators of online shops and providers of web applications, this means that they must adapt their systems to meet the new requirements. Companies that issue invoices to their users must ensure that their invoicing systems are compatible with the new e-invoicing standards.
The most important changes from 2025
From 2025, a decisive innovation comes into effect: invoices must be issued in a structured format such as XRechnung or ZUGFeRD that complies with the EU standard EN 16931. This switch to structured data formats is necessary to enable automatic processing of invoices. These standardized formats significantly increase efficiency in invoice processing, as manual interventions are minimized and the risk of errors is reduced.
To facilitate the transition, transitional arrangements apply until the end of 2027, allowing companies to adapt gradually. This deadline gives companies time to adjust their systems and processes to the new requirements before full compliance with the e-invoicing regulation becomes mandatory.
Challenges and preparation for web providers
The switch to the e-invoicing obligation poses a challenge, particularly for operators of web applications and online shops, as existing invoicing systems may not meet the new requirements. It is therefore important to check early whether the current software supports the creation and receipt of e-invoices in the required format.
Steps for preparation:
- Review of existing systems: Existing invoicing systems should be checked for their compatibility with the new e-invoicing standards.
- Integration of new tools: If necessary, new tools or software solutions that meet the requirements of EN 16931 should be integrated.
- Team training: Employees must be trained to understand and correctly apply the new processes.
- Communication with users: Customers should be informed about the switch to e-invoices to ensure a smooth transition.
Advantages of switching to e-invoices
Switching to e-invoices not only brings compliance with legal requirements, but also numerous operational advantages. These include, in particular, the reduction of paper costs, faster processing of invoices and improved liquidity through accelerated payment processes.
Advantages at a glance:
- Cost efficiency: Through the elimination of printing and shipping costs.
- Time efficiency: Automated processing and fast transmission of invoices.
- Environmental friendliness: Reduced paper consumption contributes to more sustainable business management.
- Legal certainty: Compliance with legal requirements and compliance regulations.
Support for switching to e-invoices
The implementation of e-invoices can be complex, especially when it comes to integration into existing web applications and shop systems. As an experienced digital agency, mindtwo supports the transition to the e-invoicing obligation. With comprehensive expertise in connecting invoicing tools and integrating e-invoicing solutions, mindtwo ensures that the transition is smooth and efficient.
Conclusion
The e-invoicing obligation from 2025 represents an important innovation for shop operators and web providers, who must adapt their invoicing processes in good time. Early preparation and the integration of suitable software solutions are crucial to meet the new requirements while also benefiting from the advantages of digital invoice processing. Companies that need support with the transition can rely on the expertise of mindtwo to successfully master this important step.
FAQ on the e-invoicing obligation from 2025
Which companies are affected by the e-invoicing obligation?
The e-invoicing obligation from January 1, 2025 affects all companies based in Germany that operate in the B2B sector. This means that all invoices exchanged between companies (business-to-business) must be issued and transmitted in the prescribed electronic format. This applies regardless of the size of the company or the industry.
What happens if my company does not comply with the e-invoicing obligation?
If a company does not meet the requirements of the e-invoicing obligation, this can lead to significant problems. Invoices that are not in the correct format could be rejected by business partners, leading to delays in payment and invoice processing. In addition, discrepancies could arise during tax audits, as the tax authorities expect structured electronic data.
Are there any exemptions from the e-invoicing obligation?
Yes, there are some exemptions. Invoices to end consumers (B2C) are not subject to the electronic invoicing obligation. In addition, small-amount invoices up to an amount of 250 euros and travel tickets are exempt from the obligation. These may continue to be issued in paper form or as simple PDF files.
What transitional arrangements are there?
Until the end of 2027, transitional arrangements apply that allow companies to continue sending invoices in paper form or in non-compliant electronic formats under certain conditions. These transitional periods are intended to give companies enough time to adapt their systems and processes to the new requirements. From 2028, however, strict compliance with the e-invoicing regulation is mandatory.
Do I have to completely change my existing invoicing system?
Whether a complete changeover is necessary depends on your current invoicing system. If your software already supports the creation and receipt of e-invoices in EN-16931 format, only minor adjustments may be necessary. If this is not the case, integration of appropriate tools or switching to a specialized software solution is required.
Can I continue to send PDF invoices?
From 2025, it is no longer sufficient to send simple PDF invoices if they do not meet the requirements of a structured e-invoice. This means that a PDF invoice alone no longer qualifies as a legally compliant e-invoice, unless it is combined with a structured data set, such as with ZUGFeRD.
What do I need to do to prepare for the e-invoicing obligation?
To prepare for the e-invoicing obligation, companies should review their current invoicing systems and ensure that they meet the new requirements. This includes checking whether the software is able to create and receive invoices in EN-16931 format. If necessary, the integration of new tools or training of employees is required to implement the new processes smoothly.
What advantages does the e-invoice offer?
Switching to e-invoices brings several advantages. These include the automation of invoice processing, the reduction of errors, cost savings through the elimination of paper and shipping costs, as well as faster processing and payment of invoices. In addition, the e-invoice contributes to meeting legal requirements and supports more sustainable business management through less paper consumption.
