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