E-bill | XRechnung | ZUGFeRD - all information

The e-bill has been mandatory in public administration since 2022. Now she's coming 2025 also for Companies in the B2B sectorh. We will explain to you whether and how you are affected by e-billing.

What is an e-bill?

e-invoices or electronic invoices are invoice documents with purely semantic structured data sets in XML format. In contrast to PDF documents, they are machine-readable. In terms of definition, the law has not yet differentiated between electronic and digital formats. PDF files Although are digitally, but only represent the bill pictorial and are therefore not electronic. The electronic format should make it easier for you to submit invoices, as there is no Media breaks may occur. In addition, mechanical processing should Prevent mistakes and for the uniformity the documents provide what you need as an exhibitor and recipient of vantage is.

To ensure consistency, there is, for example, a German standard that XRechnung. Such a standard Invoices must be in XML format in order to be considered electronic invoices. E-billing is therefore an umbrella term for implementation via various programs. The file format also has the advantage that you can read it with all programs, including Excel, for example.

Do I have to issue e-invoices?

Die duty via electronic invoices applies to B2B transactions with various Transition periods. Even as a self-employed person or small business owner with Business customers Do you have to 01.01.2025 Receive e-invoices Can. For Small-amount invoices Up to 250 euros, however, you do not need an electronic invoice. In addition, transactions are exempted from the obligation which VAT-exempt are. This includes the genuine exemption of turnover from export deliveries. The fake tax exemption includes small business regulations and sales from doctors. There is no sales tax here, but also the option to get the input tax back from the tax office.

For the Issuance of electronic invoices However, there are transition periods. Until End of 2026 Will you still have bills on paper or as PDF be allowed to exhibit. When your Annual turnover 800,000 euros Do not exceed, you are subject to the transition period until including 2027. Only from 01.01.2028 Do you have to completely manage your company in the B2B sector as well as in the B2C sector Switch to electronic invoicing. In the B2C sector, you must note until then that you can only issue e-invoices to your private customers with their consent.

Why is e-billing becoming mandatory?

The e-billing regulation was introduced as part of the Growth Opportunities Act planned, passed by the Bundestag and Federal Council in March 2024. This should continue to strengthen Germany as a business location and companies in the future.

The introduction of the e-billing obligation also originated in European law, after the 2028 a reporting requirement for transactions should exist. For this purpose, a comprehensive reporting system is also being set up in Germany, for which e-billing should pave the way. Digitalization in document traffic also makes it possible to save paper and electronic data transmission is primarily intended to reduce errors. The data formats XRechnung and ZUGFeRD are already available for this purpose.

What is the difference between e-bill, XRechnung and ZUGFeRD?

ZUGFeRD and XRechnung are various data formats and possible Subtypes of e-invoices. Both are based on the European standard EN 16931. ZUGFeRD stands for central user guide of the German Electronic Invoice Forum. The standard that Germany has introduced for public administration is XRechnung. ZUGFeRD Is there a hybrid data format, which is a structured XML data set into a PDF document embedded. In addition to the electronically processable data set, there is also an easy-to-read, pictorial PDF file. In order to be able to participate in public tenders, companies have been required to use ZUGFeRD as a European standard since 2020.

ZUGFeRD This is therefore not a specific software, but only a data format, i.e. a specific implementation of the European requirement for electronic invoices with a structural description of a data set. This must also comply with the requirements of the Sales Tax Act. You also have to make e-bills loud GoBD into Store electronic form for ten years.

What does an e-bill say?

What must be included in an invoice, regulates sales tax law. These are the date of issue, the name and address of the billing agent and the invoice recipient as well as the tax number and tax identification number. You also need a sequential invoice number for the invoice. In addition, you also include the type and scope of the delivered items or services in the invoice and the time of delivery or service. You break down the fee according to tax rates and tax exemptions. You also include reductions defined in advance, such as discounts or discounts for the fee, in the invoice. For the fee, you also enter the tax amount and the tax exemption as well as the sales tax rate and sales tax amount.

For an e-bill, you also need bank details, payment terms and email address. The route ID is the buyer reference and is necessary to be able to address and forward e-invoices. However, this only applies to invoices to contracting authority such as authorities and municipalities.

Who is responsible for implementation?

The effort is less on you as an entrepreneur, but more on the software manufacturers. ERP software manufacturer enable their customers to process electronic invoices. During implementation, they must ensure that standards such as ZUGFeRD or XRechnung are complied with. By 2025, you should check with your software provider whether you can use it to receive and send e-invoices. You are free as you Send e-invoices. It's easy to do that via email.

What does the obligation mean for B2C and D2C transactions?

From 01.01.2025, you must Companies with private customers In particular, be able to receive and process e-invoices. This is important if, for example, your suppliers Want to send e-invoices. The obligation to issue e-invoices generally applies to all companies from 01.01.2025 in Germany, but is only mandatory for B2B transactions. There is a transition period until 2026, during which you can also issue paper invoices and PDFs.

The e-bill should make processing easier for you and reduce errors, as you no longer have to manually enter or transfer anything. This saves you time and money. You should therefore not exhaust the transition period, as an efficient billing system is important and helpful. Die Transition period It is also valid until 31.12.2027When your Annual turnover less than 800,000 euros amounts to. As a B2C or D2C entrepreneur, your customers must agree by 2028 in order to be able to send them an e-bill.

conclusion

E-billing comes with 2025 for B2B transactions some exceptions and transitional periods. Since in particular the ERP software manufacturers If you have to change your billing systems, not that much will change for you apart from efficient invoice processing.

Of course, we at FrachtPilot are also currently implementing the new legislation for e-invoices so that you can start the new year 2025 without any problems. And of course, we'll let you know as soon as you can try out the new e-billing function in your FrachtPilot.

Do you want to know more about FrachtPilot? Have a look at FrachtPilot, THE ERP software for food retailers over, book a free webinar or test our software free of charge and without obligation! We're looking forward to seeing you :-).