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FAQ on electronic invoicing

Under the new Growth Opportunities Act, e-invoicing will gradually become mandatory for all businesses subject to VAT in Germany. From 1 January 2025, business customers must be able to receive e-invoices. The obligation to send invoices electronically will then come into force from 1 January 2027. We would like to take this opportunity to inform you of the most important changes.

Frequently asked questions about e-invoicing

General information

An e-invoice (electronic invoice) is an invoice that is issued, transmitted and received in a structured, machine-readable digital format, enabling automatic processing.

A PDF invoice sent by email will therefore no longer be considered an electronic invoice from 2025 onwards, as a PDF document on its own does not contain a data record.

In principle, the e-invoicing requirement applies to all domestic companies (B2B sector) that account for taxable turnover in Germany.

The following are not affected:

  • Private customers (B2C sector): Invoices to end consumers do not require an electronic format
  • Small-value invoices: invoices up to 250 euros in accordance with Section 33 of the German VAT Implementation Regulation (UStDV)
  • Tax-exempt supplies: transactions under Section 4(8) to (29) of the Value Added Tax Act (UStG)
  • Foreign transactions: Transactions with no domestic German business connection

Since 1 January 2025, all domestic companies must be able to receive structured e-invoices in accordance with DIN EN 16931 (e.g. in XRechnung or ZUGFeRD format) digitally and archive them in compliance with GoBD. Companies may continue to send paper invoices or simple PDF files (by email). However, for ‘other’ digital invoices (such as PDFs), the recipient’s consent is still required.

From 1 January 2027: The obligation to issue e-invoices will apply to all companies whose turnover in the previous year (2026) exceeded 800,000 euros.

From 1 January 2028: All businesses must issue e-invoices in the B2B sector.

Supplier information

Since 1 January 2025, TÜV NORD has been able to receive, process and archive e-invoices. It is also still possible to receive and process other types of invoices (PDF documents).

We prefer the XRechnung format.

Please continue to send invoices to invoice@tuev-nord.de.

Please contact us via email at erechnung@tuev-nord.de. We will then let you know how to proceed.

Customer information

We are already able to send e-invoices in the XRechnung format to our customers for the majority of our business transactions. We will send e-invoices to our customers by the end of the transition period at the 
latest (from 1 January 2027).

In that case, please let us know that you would like to switch to electronic invoicing by completing the registration form on our website or by sending us an email at erechnung@tuev-nord.de.

As a general rule, we prefer the XRechnung format and can therefore offer the following invoice formats:

  • XRechnung – by email
  • XRechnung – via PEPPOL ID