Manage e-invoices easily
Companies can automate their invoice processing with e-invoices.
When did you last think about e-billing?
The B2B e-invoicing requirement has been in force in Germany since January 2025. nscale enables the efficient creation, transmission and management of electronic invoices.
The Growth Opportunities Act aims to strengthen the German economy by encouraging companies to invest in their future.
As well as measures to simplify the tax system and combat VAT fraud, the law brings a significant change for B2B companies: in future, they will be obliged to receive and issue e-invoices.
It’s easy to meet these requirements – which have been mandatory since January 1st 2025 following the law’s initial publication in March 2024 – with nscale.
Link to the law: https://www.recht.bund.de/bgbl/1/2024/108/VO.html
Article 23
What is an e-bill?
An e-invoice is a digital invoice that is created, sent and received electronically. It replaces conventional paper invoices and the once common PDF format invoice (now deemed to be an “other invoice”) and offers companies and organisations numerous advantages.
The advantages of e-invoices
E-invoices allow companies to automate manual processes for a more efficient and cost-effective way to create, send and receive invoices.
They enable faster processing, reduce errors and allow for better invoice tracking, all while limiting a company’s environmental impact thanks to the elimination of paper invoices.
Invoice provider advantages
Time savings: Automated processes significantly reduce the manual effort involved in creating, sending and processing invoices.
Cost efficiency: Cutting costs on paper, printing, postage and storage leads to considerable savings.
Improved tracking: Real-time invoice status monitoring improves cash flow planning and control.
Liquidity advantage: Quicker payments with immediate invoice delivery.
Environmental friendliness: Reduced paper consumption means a smaller CO2 footprint to protect the environment and strengthen corporate images.
Compliance: Adherence to legal regulations and requirements, particularly in public procurement, to avoid penalties and strengthen customer confidence.
Which companies must be able to issue and receive electronic invoices?
Under statutory provisions, it’s already the case in Germany that invoices must be issued in electronic form during business transactions with the public sector.
In addition, as of January 1st 2025 there is an obligation for electronic invoicing to be used in business transactions between all German companies. This obligation will be implemented gradually:
- From January 1, 2025, German companies must be able to receive e-invoices in accordance with EN16931
- From January 1, 2025 until December 31, 2026, paper invoices and non-compliant e-invoices (e.g. PDF documents) are still permitted as long as the invoice recipient explicitly agrees to deviate these “other invoices” from the e-invoice obligation
- From December 31, 2026 until December 31, 2027, this exemption will only apply to companies with an annual turnover of less than 800,000 euros. From 2028, all B2B transactions will fall under scope
Invoice recipient advantages
Automation: e-invoices can be seamlessly integrated into accounting systems, leading to more efficient and faster processing.
Minimised error: Automatic data capture limits the risk of human error in manual data entry, improving accounting accuracy.
Time savings: Shorter payment cycles, with early payment options and discounts offered for such early payments, help bolster the liquidity of companies receiving an invoice.
Transparency: Electronic processing makes it easier for invoice recipients to track payment status and establish a better overview of all their invoices.
Security: e-invoices can support encryption and the use of electronic signatures to bolster the security and confidentiality of all invoice data.
Which invoices must be created electronically?
All invoices that fall under the remit of Section 14 UStG must be issued in an electronic format. There is room to deviate from this as per the exceptions in the law’s phased implementation detailed above. Further exceptions apply to invoices that total less than 250 euros ($33 UstDV) and travel expenses (§ 34 UStDV).
Channels for E-Invoicing
E-invoices to public sector organisations can be issued via the Central Invoice Receipt Platform (ZRE) and the Online Access Act-compliant Invoice Receipt Platform’s (OZG-RE) four transmission channels. Companies can choose from transmission via web entry, upload, e-mail, De-Mail or Peppol based on the software that they use.
Companies can continue to exchange B2B invoices by email, EDI or Peppol. There are no current legal requirements for B2B invoice exchanges.
The mandatory details of an e-invoice
An e-invoice must contain certain mandatory information to be compliant with the federal e-invoicing ordinance’s legal requirements. This includes information on the identity of an invoice issuer and recipient, relevant bank details, terms of payment and more.
In principle, the provisions of Section 14 UStG and the European standard EN16931 apply, from which the current specifications for electronic invoice formats are derived.
Ceyoniq is a member
Ceyoniq is a member of the German Electronic Invoicing Association (VeR), which pools the specialist knowledge of various experts in the field of e-invoicing. The VeR aims to make electronic invoice exchange between companies, authorities and institutions the standard in Germany and beyond.
What is XRechnung?
XRechnung is a standardised format for electronic invoices – referred to as an XML-based semantic data model – which serves as a standard for the industry. The Federal Ministry of Finance (BMF) set this precedent on October 2, 2023 when it declared that XRechnung represents an invoice in a structured electronic format that meets the requirements of EN16931.
What is ZUGFeRD?
ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a format for electronic invoices that enables the integration of structured data in PDF invoices.
It still contains the usual pictorial representation of a PDF file and is therefore referred to as a hybrid format. The Federal Ministry of Finance (BMF) also deemed on October 2, 2023 that ZUGFeRD from version 2.0.1 onwards represents an invoice in a structured electronic format that meets the requirements of EN16931.
What is PEPPOL?
PEPPOL (Pan-European Public Procurement OnLine) is an open, cross-border network. It allows registered business partners in a common network to exchange documents in a standardised manner via a single connection.
So far, this has mainly facilitated electronic business transactions between German companies and the public sector. However, PEPPOL is already being used internationally and enabling more and more B2B companies to exchange business documents, including e-invoices, in a secure and standardised way.
What is ViDA?
ViDA (VAT in the Digital Age) is an EU Commission initiative to modernise the European VAT system. The idea: reportable data should be transmitted and checked more quickly and with transaction accuracy to prevent VAT fraud.
Digital reporting is intended to replace the previous system of recapitulative statements in a modernised European VAT system. Germany’s e-invoicing obligation is an early measure to centralise VAT reporting and recording ahead of the rollout of an EU-wide reporting system, which is expected in 2028 or 2030.
How do I ensure an e-bill’s authenticity and integrity?
According to the law, it is up to individual business owners to determine how to guarantee the authenticity of origin, integrity and legibility of an e-bill. This can be achieved through internal control procedures that create a reliable audit trail between an invoice and a service.
Regardless of other authorised procedures, the authenticity of origin and integrity of an electronic invoice shall be deemed to be guaranteed by a qualified electronic signature or an electronic data exchange procedure.
When would the standards for an e-bill fail to be met?
Not all digital invoices meet the threshold to be treated as an e-invoice. For example, unstructured PDF documents without machine-readable data are not e-invoices, as they make automated processing more difficult. As technologies are constantly evolving, e-invoice standards are also subject to constant change.
To always meet their legal requirements, companies must use the latest version of permitted e-invoice formats, such as XRechnung or ZUGFeRD.
Electronic invoicing with nscale IM
Electronic invoice receipt automation with nscale IM offers companies an efficient way to meet the requirements of the Growth Opportunities Act and receive and process electronic invoices. The e-invoice, including associated processes, integrates seamlessly into existing IT infrastructure and guarantees invoice data integrity in compliance with data protection regulations.
nscale IM makes it possible to automatically read and classify incoming invoices so they can be forwarded directly to employees responsible for checking invoices, as defined by pre-set rules and approval layers. This automation saves time and resources by minimising the need for manual intervention and increasing efficiency. In addition, further data can be used for order and goods receipt checks, and invoice processing can be automated to the extent that companies can set up and run dark processes. Furthermore, nscale offers a simple and intuitive user experience, which makes the application accessible even to employees without extensive IT knowledge. The solution’s scalability helps companies to flexibly adapt to future developments and remain at the cutting edge of technology.
Electronic invoices must be archived in their original format in an audit-proof manner. For both of these requirements, companies can rely on the proven nscale ECM system. In addition, the information platform supports the creation and sending of invoices in respective invoice formats (including those recognised at the European or international level), and we offer a connection to PEPPOL through partners with many years of experience. From consultation to implementation, we support your journey to adopting the e-invoicing of the future.
Companies using Ceyoniq’s holistic solution are well prepared to meet obligations for transaction-based reporting of B2B sales (keyword: ViDA) set to be placed on them from January 1, 2030. This measure aims to curb VAT fraud and establish a standardised EU-wide data format for e-invoices. With nscale IM, companies are not only equipped for their current legal obligations, but also prepared for future regulatory requirements.
FAQ
What is an e-invoice?
An e‑invoice is an invoice in a structured electronic format that can be automatically processed by computers; it is machine-readable.
In practical terms, this means:
E‑invoice: Structured data formats such as XRechnung, ZUGFeRD, Factur‑X, and EDI/EDIFACT
Not an e‑invoice: PDFs, paper, scanned documents, image files, and other file formats
Why are e‑invoices being introduced?
E‑invoices are intended to:
- Reduce tax fraud
- Accelerate digital processes
- Reduce costs and protect the environment
Legislators are implementing EU Directive 2014/55/EU to establish a foundation for the upcoming e‑reporting system, also known as the VAT reporting system.
The introduction of digital or electronic invoicing is intended to prevent tax fraud while also speeding up and simplifying processes. The E‑Invoicing Act provides the legal framework for this.
Who is required to use e‑invoicing?
B2G (Business‑to‑Government):
E-invoicing has been mandatory for invoices to public authorities since 27/11/2020.
B2B (Business-to-Business):
- From 2025: Businesses are required to be able to receive invoices
- From 2027/2028: Businesses will be required to issue (send) invoices
The E‑Invoicing Act 2025 regulates e‑invoicing obligations in Germany. It clearly defines who must issue e-invoices and who must be able to receive them. In the future, companies that send invoices to other businesses or public bodies will be legally required to comply with these requirements.
Exceptions to this obligation apply to: small‑value invoices under €250, invoices raised to private customers (B2C), and certain industry‑specific special cases.
Which formats qualify as e‑invoices?
Format | Description |
XRechnung | Standard for invoices to public authorities and B2B |
ZUGFeRD (EN16931 profile) | Hybrid format: PDF + XML data |
Factur-X | A French variant of ZUGFeRD |
EDI/EDIFACT | Mainly used in corporate groups |
All formats that comply with EU standard EN 16931 are permitted.
How do you receive an e‑invoice?
To receive and process an e‑invoice, you need either an invoicing portal, an ERP interface, or a dedicated email inbox that can accept electronic invoices.
A suitable digital solution for receiving e-invoices must be able to read structured data and convert it into a human‑readable format. This allows you to open, read, and directly process an e-invoice.
To receive e‑invoices, you need:
- An inbound invoice portal, an ERP interface,
- or a dedicated email inbox
- Format recognition and conversion, including a human‑readable visualisation
- A verification and approval workflow
- GoBD‑compliant archiving
What is Peppol?
Peppol is a secure international network for exchanging e‑invoices and other business documents.
In Germany, Peppol is the preferred channel for exchanging invoices with public authorities and is increasingly important in the B2B sector.
What are the advantages of e‑invoicing?
- Faster processing
- Fewer errors
- Cost savings of up to 60%
- Greater sustainability
- Compliance with legal requirements
Can I convert a PDF into an e‑invoice?
Yes, but it is not the optimal approach.
Our recommendation:
Switch directly to a data‑based e‑invoicing process wherever possible.
Although converting a PDF into an e‑invoice is technically possible, the real added value of e-invoicing comes from using structured data directly from the source systems.
Which software do I need for e‑invoicing?
It depends on your needs:
Different solutions are available depending on your company’s size, from cloud portals and ERP integrations to EDI and Peppol interfaces. Our solution supports all common e‑invoicing tools.
Small businesses: | Invoice portals, cloud services |
Mid‑sized companies: | ERP integration, e‑invoicing platforms with Peppol |
Large enterprises: | E‑invoicing platforms, EDI interfaces, Peppol integration |
We provide a scalable solution that supports everything from lower invoice volumes to high-volume mass processing.
What must an e‑invoice contain?
An e‑invoice must meet specific legal requirements. These include mandatory fields and correct data formats, covering both the content and the technical structure. Compliance with these rules is essential for an e-invoice to be processed correctly.
An e‑invoice must include:
- All legally required invoice details according to §14 of the German VAT act (UStG), such as invoice number, invoice date, service date, tax rate, and recipient details.
- The correct data format and structure, such as XML for XRechnung, and hybrid format for ZUGFeRD.
Important: There are business rules to follow
Formats such as XRechnung or ZUGFeRD adhere to EU standard EN 16931. This standard governs not only the structure, but also:
- Mandatory and optional fields
- Rules for data entry, such as using a decimal point instead of a comma, and standardized units
- Tax codes and taxonomy
- Technical validation through schema checks
Examples:
- An invoice number must not be duplicated.
- The delivery date must follow the format YYYY‑MM‑DD.
- The tax rate must be placed in the correct XML position.
Our solution automatically checks all business rules:
- Format validation (e.g., XML schema)
- Verification of business rules (e.g., EN 16931,
- XRechnung specifications)
- Assistance with error logging and correction.
How long must I retain e‑invoices?
The retention period has been reduced to 8 years , according to the Growth Opportunities Act (Wachstumschancengesetz) of 2024.
Invoices retention periods:
- Invoices issued before 31/12/2024: 10 years
- Invoices issued from 01/01/2025: 8 years
Important: E‑invoices must be archived in their original format (e.g., XML).
What happens if I don’t issue or receive e‑invoices?
Possible consequences include:
- Invoices may not be eligible for input tax deduction
- Fines or tax issues
- Conflicts with customers and suppliers
Please consult your tax adviser or accounting firm regarding compliance.
How do I get started with e‑invoicing?
A step‑by‑step, structured approach works best:
- Analyse processes and master data
Assess the current state of the invoicing process and review master data as a basis for electronic exchange - Define the target solution
Select an appropriate approach that aligns with existing systems, legal requirements and process needs - Technical implementation
Deploy the e-invoicing solution and integrate it with existing systems such as ERP or accounting software - Training and operations
Train employees and provide ongoing support to ensure efficient day-to-day operations.
The goal is to create a smooth, compliant, and future‑proof invoicing process.
Where can I find more information about e‑invoicing?
We recommend the following sources:
BMF guidance letters
The Federal Ministry of Finance (BMF) regularly publishes “BMF letters”, which contain all legal details relating to e-invoicing, including:
- Current standards (e.g., formats and transmission methods)
- Transitional periods and exemptions
- Tax-related framework conditions
👉 BMF website – current BMF letters
A new draft covering the next stages of e-invoicing is currently under review by industry associations and is expected to be published later this year.
GoBD updates
The Principles of Proper Accounting (GoBD) have also been recently updated and now explicitly refer to e-invoicing, particularly with regard to:
- Archiving obligations for electronic invoices
- Procedural documentation and immutability requirements
- GoBD guidance issued by the BMF
Regional information
Practical guidance and implementation support are also available from:
- The Chambers of Industry and Commerce (IHKs) in your region
- Relevant industry associations such as Verband elektronische Rechnung (VeR), Bitkom, or sector‑specific initiatives
These organisations frequently provide guidelines, webinars, and practical case studies on e-invoicing.
Our tip:
Use these sources alongside our consulting to stay up-to-date.
Important note:
This information does not constitute tax advice. For a binding statement, please consult your tax adviser or the tax office.
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Ceyoniq Technology GmbH is a group company of Kyocera Document Solutions.
Ceyoniq Technology GmbH
Boulevard 9 | 33613 Bielefeld
Together we develop strong ideas and implement tailor-made and individual solutions for companies and public administrations – contact us, we look forward to hearing from you!
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