Since 1 January 2025, domestic businesses in Germany have had to be able to receive e-invoices. Transition periods apply to issuing them. If you organise incoming invoices properly now, you reduce queries, missed due dates and unresolved archiving issues.
Writing e-invoices yourself: with Invoice Studio you create invoices as ZUGFeRD and XRechnung, right in your browser and without a subscription. Your data stays on your device.
Especially for small businesses: in the guide E-invoicing 2027 for small businesses: obligations and exemptions we explain separately what applies to receiving and when there is an exemption from the obligation to issue e-invoices.
What is an e-invoice?
Under the German rules, an e-invoice is not a simple PDF file sent by email. It contains structured, machine-readable invoice data. In Germany, XRechnung and ZUGFeRD / Factur-X play the main role. The difference between the two is explained in the guide ZUGFeRD or XRechnung.
Which deadlines apply in 2026 and 2027?
- Since 1 January 2025: domestic businesses must be able to receive e-invoices.
- Until 31 December 2026: invoice issuers can still use other invoice types under the statutory transition rules.
- 2027: for invoice issuers with a previous-year turnover of no more than EUR 800,000, the transition period is extended until 31 December 2027.
- After the transition periods: for the affected domestic B2B transactions, e-invoicing is generally mandatory unless an exemption applies.
The specific tax classification and possible exemptions should be checked against the current rules of the Federal Ministry of Finance (BMF).
What businesses should organise for receiving e-invoices
Simply receiving an XML file doesn't solve the process. In practice, receipt, checking, approval, due dates and filing have to fit together.
- define central channels for incoming invoices
- document the original file and invoice format
- set responsibilities for checking and approval
- monitor due dates and open amounts
- document the archive location and processing status traceably
- keep exceptions and open questions visible
E-invoice workflow: from receipt to archive
- Receipt: set the email inboxes, portals and other channels.
- Recording: register the invoice centrally with supplier, invoice number, amount, format and due date.
- Checking: check responsibility, content and technical readability; run a formal validation with suitable tools if needed.
- Approval: document the internal check and approval status.
- Payment: monitor open and overdue amounts.
- Archive: record the original file and archive location traceably.
Organising e-invoices with Excel: what works and what doesn't
Excel can be useful as an internal control and organisation tool when a business wants to document a manageable volume of incoming invoices in a structured way. It can bring together the register, due dates, responsibilities, check status and exceptions. But Excel replaces neither a formal e-invoice validation nor, automatically, an audit-proof archive or accounting solution.
Practical help: creating e-invoices yourself
If you also want to switch to e-invoices for the invoices you send, Invoice Studio helps: it creates quotes and invoices as ZUGFeRD and XRechnung, keeps track of payment status and runs offline, with no account and no subscription. The guide Creating an e-invoice shows how to go about it step by step.
You'll find more tools for invoicing, payments and pricing under Finance and pricing.
Frequently asked questions
Is a PDF enough as an e-invoice?
A simple PDF without the required structured data is not an e-invoice under the legal definition.
Has every business had to issue e-invoices since 2025?
No. Transition rules apply to issuing. Receiving has had to be possible since 1 January 2025.
Can Excel validate an XRechnung or ZUGFeRD file?
Not automatically. That requires a suitable validation tool. Invoice Studio displays received XRechnung and ZUGFeRD files in readable form and lets you check totals and the IBAN. But it does not replace a formal validator for incoming invoices.
Further reading
- ZUGFeRD or XRechnung: the difference and which format you need
- Creating an e-invoice: step by step, without a subscription
- Required invoice details in Germany: checklist under Section 14 UStG
Important note
This guide is general orientation and is not tax, legal, accounting or IT advice. The specific obligations and exemptions must be checked for each individual case. Sources: German Federal Ministry of Finance, BMF FAQ on e-invoicing and the relevant BMF letters. As of 8 September 2026.