E-invoicing obligation as a digitalisation lever

Empfangen müssen Sie E-Rechnungen schon seit 2025, ausstellen bald auch: Die E-Rechnungspflicht kommt stufenweise. Wer sie nur als lästige Pflicht abhakt, verschenkt den eigentlichen Nutzen.

What applies, and when?

• Since 1 January 2025: All domestic companies must be able to receive e-invoices (e.g. XRechnung, ZUGFeRD). Formally, an email inbox suffices – but the invoices still have to be read and processed.
• From 1 January 2027: Companies with more than €800,000 in prior-year turnover must issue e-invoices in B2B transactions.
• From 1 January 2028: The obligation to issue applies to all domestic B2B transactions.

Important: a PDF invoice is not an e-invoice. An e-invoice means a structured, machine-readable format compliant with the EU standard EN 16931.

The obligation is the trigger – not the benefit

Anyone who simply buys a converter tool has met the obligation and gained nothing. The real leverage lies in the process behind it:

• Close media breaks: the invoice arrives digitally, and is checked, approved, posted and archived digitally – with no printing, re-keying or filing.
• Shorten turnaround times: approvals via workflow rather than internal post; early-payment discounts become realistic again.
• Gain transparency: outstanding items, payment terms and liquidity at a glance, rather than buried in a folder.
• Groundwork for automation: structured data is the foundation for everything that follows – from automatic account assignment to AI-assisted checking.

How to approach it

The approach that proves itself in small businesses: first map the current process (who touches an incoming invoice, and how often?), then define the target picture, then select the software – not the other way round. And: involve the team from the outset. The best invoicing software will founder on an accounts department that distrusts it.

Funded, not on your own

Digitalising the processes around e-invoicing is a classic topic for INQA Coaching: up to 12 consulting days, 80% funded, participation-oriented. Let’s talk it through, with no obligation.

As at: July 2026. Please clarify detailed tax questions with your tax adviser.