What is an e-invoice?

E-invoicing can be complex. With our solutions and our friendly team at aurebus, you have the expertise at your side to guide you safely and calmly into the new e-invoicing era.

Author: Veronika Birkheim

Published: Last update:

Category: Consulting , Digitalization , E-invoice

3 Min. Reading time:

Everything You Need to Know: E-Invoice from 2025.

One of the biggest upheavals is about to happen: the e-invoice will become mandatory in Germany. On March 22, 2024, the Bundesrat passed the Growth Opportunities Act, which contains important provisions for the introduction of mandatory e-invoicing in Germany.

What is an E-Invoice?

An e-invoice, also known as an electronic invoice, is a digital form of the traditional invoice. It is created, transmitted, and processed electronically. The e-invoice obligation has already been implemented in the B2G (Business-to-Government) sector. From January 1, 2025, it will gradually be introduced for domestic invoices in the B2B sector. The goal is to establish a reporting system by 2028 to combat VAT fraud.

Who is Obligated to Use E-Invoices?

The e-invoice obligation applies to business relationships between companies (B2B). Both parties must be based in Germany. Companies still have the right to issue an invoice when they provide a delivery or service and are obliged to do so if the turnover is not tax-exempt. The obligation for electronic invoicing is new and is anchored in § 14 para. 2 sentence 2 no. 1 UStG-E.

E-invoice Blog PDF EN
E-invoice Blog EN
E-invoice Blog PDF EN
E-invoice Blog EN

Exceptions to the E-Invoice Obligation

  1. Invoices under €250

  2. Tax-exempt deliveries and services according to UStG § 4 Nos. 8 to 29

Transitional Periods and Formats

2025: Obligation to Receive

From January 1, 2025, receiving an e-invoice for German B2B transactions will be mandatory. Accepted formats are:

  • ZUGFeRD: Hybrid format – PDF/A-3 with embedded XML file

  • XRechnung: XML file in the syntax “Cross-Industry Invoice” (CII) or “Universal Business Language” (UBL)

2026: Transitional Regulations

  • Paper invoices remain permissible.

  • Electronic invoices that do not conform to the new format are allowed if the recipient agrees.

2027: Further Transitional Regulations

  • Paper invoices remain permissible.

  • Electronic invoices that do not conform to the new format remain permissible if the issuer’s previous year’s turnover does not exceed €800,000.

  • EDI procedures can be used even if they do not conform to the new format.

2028: Reporting System and EU-ViDA

From 2028, electronic invoicing will be mandatory. EDI procedures are only permissible if they are compatible with the European standard. The reporting system will meet both national and EU requirements to avoid unnecessary burdens.

Zwei aurebus Kollegen im Gespräch
Zwei aurebus Kollegen im Gespräch

E-Invoicing: Successfully Implementing with Aurebus

E-invoicing is becoming mandatory in Germany, both in the B2B and B2G sectors. We are here to assist as your partner to implement the new e-invoicing and CTC processes quickly and easily.

Our Services

  • Consultation and support for the strategic implementation of e-invoicing scenarios and CTC processes in compliance with legal requirements.
  • Processing of XRechnung (CII and UBL), ZUGFeRD (all formats), Factur-X, and of course EDIFACT and other standards.
  • Implementation of automated e-invoicing processes in the Aurebus EDI Cloud, in hybrid environments, or on-premises.
  • Connection to the Peppol network

Cloud, Hybrid, On-Premises

We are an established provider of cloud services with more than 20 years of experience in implementing various EDI integration requirements in the EU and beyond. Our solutions are flexible and can be deployed in the cloud, in hybrid environments, or on-premises.

Flexibility and Integration

We offer ERP-independent solutions, enabling convenient processing of incoming and outgoing invoices. Our numerous connectors provide easy integration and secure connection to ERP systems, platforms, and business applications.

Seamless Process Automation

Our solutions enable end-to-end, automated processing of e-invoices, from receipt of the incoming invoice to proper formatting for ERP systems.

Secure Delivery

With our services, you can offer your customers and business partners secure, legally compliant invoices in EN-16931-based formats. Our solutions are flexible, secure, and independent of ERP systems.

E-invoicing can be complex. With our solutions and our friendly team at Aurebus, you will have the expertise to confidently navigate the new era of e-invoicing. Contact us for a non-binding consultation!

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CTA Klaus EN

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