The benefits: E-Invoices enable automated reading of invoice data, reduce the likelihood of errors, and offer savings potential in invoice processing. Invoices regarding certain tax-exempt transactions, small invoices (up to a maximum of 250 euros), invoices from small businesses as defined in § 19 of the German VAT law, and transport tickets are exempt from the obligation.

The transition began on January 1, 2025: From this date, all companies in domestic German business transactions must be able to receive structured electronic invoices. To achieve this, setting up an email inbox is sufficient; however, the parties involved can also agree on other electronic transmission channels.

Until December 31, 2026, companies can still send invoices on paper or as PDFs; smaller businesses with total revenue below 800,000 euros in 2026 may continue to use these formats until the end of 2027.

Starting January 1, 2028, all companies must comply with the new requirements for creating and transmitting E-Invoices.