E-billing - what does electronic mean?
Electronic invoices are not the same as digital documents, as they are used in XML format are transmitted and therefore machine-readable are. The dataset is purely semantic and structured. In contrast, PDF documents are digital and only depict the content visually. The XML format prevents media breaks and has the advantage that it can be read with almost all programs — such as Excel.
Is e-billing equal XRechnung or ZUGFeRD?
What distinguishes electronic invoices Now from XRechnung And what is actually ZUGFeRD? E-billing is an umbrella term for document requirements. XRechnung is therefore a possible data format, in this case, the German standard, which already applies to the public sector. ZUGFeRD stands for Central user guide of the Electronic Invoice Germany Forum and is another data format with a major advantage: Since it is a hybrid format , an XML data set is also embedded in the PDF documents, so that it both visually depicts the content and is readable, and is machine-readable. Both data formats comply with EN 16931.
Is it mandatory?
Electronic invoices Public tenders have been around since 2020. From 01.01.2025 Will it be for everyone B2B transactions obligingto be able to receive and process e-invoices. From 01.01.2028 Is also the exposition for everyone both in B2B- as well as in B2C-Area mandatory. By 2028, private customers must first be asked whether they would like to receive electronic invoices.
There are transitional arrangements for issuing e-invoices. Die Transition period Applies generally until End of 2026. When the Turnover of a company are less than 800,000 euros per year, may invoices on paper or as a PDF up to and including 2027 be issued. For higher sales, the obligation to issue therefore applies as from 01.01.2027. In addition, e-invoices must GoBD compliant stored in electronic form for 10 years become.
Exempt Of the obligation are companies that from the sales tax liberates are, as well as Small-amount invoices up to 250 euros.
12 Mandatory information
- Issuing date
- Name and address of agent and recipient
- tax number
- tax identification number
- sequential invoice number
- Type and scope as well as time of service/delivery
- Tax rates or exemptions
- Discounts or discounts
- Sales tax amount and sales tax rate
- Bank account
- Payment terms
- email address
Why are electronic invoices necessary?
The background to the regulation is progressive digitization or the Growth Opportunity This includes Also to save paper, of course. From 2028 Will the EU also have a Transaction reporting system set up, for which e-billing should pave the way. This is intended to ensure the authenticity and completeness of data and documents.
Although the changeover is relevant for companies, the approach is not changing that much. Because electronic invoices can also sent by email become. First and foremost, must software manufacturer Keep an eye on the changeover and, for example, in ERP systems Exports and downloads in Set up XML format.
