{"id":1565,"date":"2026-10-09T09:37:00","date_gmt":"2026-10-09T07:37:00","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1565"},"modified":"2026-10-08T20:48:54","modified_gmt":"2026-10-08T18:48:54","slug":"e-invoicing-requirement-2027","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/en\/e-rechnung-pflicht-2027\/","title":{"rendered":"E\u2011invoicing from&nbsp;2027"},"content":{"rendered":"<p class=\"has-medium-font-size wp-block-paragraph\" style=\"font-style:normal;font-weight:300\">E\u2011invoicing from 2027: What busi\u00adnesses need to do now to make the switch<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sin\u00adce Janu\u00adary 2025, all busi\u00adnesses in Ger\u00adma\u00adny have been requi\u00adred to be able to recei\u00adve elec\u00adtro\u00adnic invoices. This has made litt\u00adle dif\u00adfe\u00adrence to many busi\u00adnesses, as most sup\u00adpli\u00aders were still per\u00admit\u00adted to send PDF invoices. On 1 Janu\u00adary 2027, this grace peri\u00adod will end for a lar\u00adge pro\u00adpor\u00adti\u00adon of small and medi\u00adum-sized enter\u00adpri\u00adses: any busi\u00adness with a tur\u00adno\u00adver of more than 800,000 euros in 2026 will be requi\u00adred to issue e\u2011invoices from that date onwards. A PDF file is not an e\u2011invoice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This lea\u00adves less than three months to com\u00adple\u00adte the tran\u00adsi\u00adti\u00adon. Accor\u00adding to a You\u00adGov sur\u00advey com\u00admis\u00adsio\u00adned by an invoi\u00adcing soft\u00adware pro\u00advi\u00adder in June 2026, 29 per cent of the com\u00adpa\u00adnies sur\u00advey\u00aded had not yet star\u00adted or were only just begin\u00adning to plan. E\u2011invoicing is not just a mat\u00adter of soft\u00adware. It affects input tax deduc\u00adtion, archi\u00adving and con\u00adtracts with cus\u00adto\u00admers and suppliers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">An overview of the timetable<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Peri\u00adod<\/th><th>Recep\u00adti\u00adon<\/th><th>Exhi\u00adbi\u00adti\u00adon<\/th><\/tr><\/thead><tbody><tr><td>sin\u00adce 1 Janu\u00adary&nbsp;2025<\/td><td>All busi\u00adnesses must be able to recei\u00adve e\u2011invoices.<\/td><td>Paper copies are per\u00admit\u00adted; PDFs are per\u00admit\u00adted with the recipient\u2019s consent<\/td><\/tr><tr><td>2026<\/td><td>as befo\u00adre<\/td><td>as befo\u00adre<\/td><\/tr><tr><td>2027<\/td><td>as befo\u00adre<\/td><td>E\u2011invoicing will be man\u00adda\u00adto\u00adry for busi\u00adnesses with a total tur\u00adno\u00adver excee\u00adding 800,000 euros in 2026; other\u00adwi\u00adse, paper invoices and, with con\u00adsent, PDF invoices will con\u00adti\u00adnue to be permitted<\/td><\/tr><tr><td>until 31 Decem\u00adber&nbsp;2027<\/td><td><\/td><td>EDI pro\u00adce\u00addu\u00adres remain per\u00admis\u00adsi\u00adble with con\u00adsent, even abo\u00adve the tur\u00adno\u00adver threshold<\/td><\/tr><tr><td>from 1 Janu\u00adary&nbsp;2028<\/td><td><\/td><td>E\u2011invoicing is com\u00adpul\u00adso\u00adry for ever\u00adyo\u00adne (see below for exceptions)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The obli\u00adga\u00adti\u00adon appli\u00ades to invoices bet\u00adween busi\u00adnesses that are both resi\u00addent in Ger\u00adma\u00adny (Sec\u00adtion 14(2) of the Value Added Tax Act (UStG)). The tran\u00adsi\u00adtio\u00adnal pro\u00advi\u00adsi\u00adons are set out in Sec\u00adtion 27(38) of the UStG. They are based not on the invoice date, but on the date on which the ser\u00advice was pro\u00advi\u00added: For a sup\u00adp\u00adly made in Decem\u00adber 2026, a paper or PDF invoice may still be issued in Janu\u00adary 2027. The\u00adre are no plans to post\u00adpo\u00adne this: the draft of the Annu\u00adal Tax Act 2026 lea\u00adves the dead\u00adlines and tur\u00adno\u00adver thres\u00adhold unchanged.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Which turnover counts?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The decisi\u00adve fac\u00adtor is the total tur\u00adno\u00adver of the issuer of the invoice in 2026 (Sec\u00adtion 19(2) of the Value Added Tax Act). This is the sum of taxa\u00adble tur\u00adno\u00adver based on pay\u00adments recei\u00adved. Cer\u00adtain tax-exempt tur\u00adno\u00adver, such as that from tax-exempt let\u00adtings, is deduc\u00adted. Sales of fixed assets are not taken into account. Anyo\u00adne who is just below the thres\u00adhold should extra\u00adpo\u00adla\u00adte their 2026 tur\u00adno\u00adver now. In any case, anyo\u00adne is free to switch vol\u00adun\u00adt\u00ada\u00adri\u00adly: e\u2011invoices bet\u00adween dome\u00adstic com\u00adpa\u00adnies do not requi\u00adre the recipient\u2019s con\u00adsent even&nbsp;today.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Smaller businesses are also affected<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The tur\u00adno\u00adver thres\u00adhold appli\u00ades only to invoi\u00adcing. A craft busi\u00adness with a tur\u00adno\u00adver of 400,000 euros may con\u00adti\u00adnue to issue paper invoices in 2027 or, with the recipient\u2019s con\u00adsent, PDF invoices. Howe\u00adver, from 2027 onwards, its lar\u00adger sup\u00adpli\u00aders will send it e\u2011invoices, which it must pro\u00adcess, check and archi\u00adve cor\u00adrect\u00adly. From 2028, it must also issue them itself.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What an e\u2011invoice is \u2013 and what it isn\u2019t<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An e\u2011invoice is an invoice in a struc\u00adtu\u00adred elec\u00adtro\u00adnic for\u00admat that enables auto\u00adma\u00adtic pro\u00adces\u00adsing (Sec\u00adtion 14(1) of the Ger\u00adman Value Added Tax Act (UStG)). The for\u00admat must, in prin\u00adci\u00adple, com\u00adply with the Euro\u00adpean stan\u00addard EN 16931. Other for\u00admats are only per\u00admit\u00adted if the par\u00adties agree to them and the infor\u00adma\u00adti\u00adon can be ful\u00adly con\u00adver\u00adted into a stan\u00addard-com\u00adpli\u00adant for\u00admat (Sec\u00adtion 14(1), sen\u00adtence 6, no. 2 of the Ger\u00adman Value Added Tax Act (UStG)). In Ger\u00adma\u00adny, two for\u00admats are com\u00admon\u00adly used in practice:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>XRech\u00adnung:<\/strong> a plain XML file that is vir\u00adtual\u00adly unre\u00ada\u00adda\u00adble to humans wit\u00adhout the appro\u00adpria\u00adte software.<\/li>\n\n\n\n<li><strong>ZUGFeRD from ver\u00adsi\u00adon 2.0.1 onwards:<\/strong> a hybrid for\u00admat com\u00adpri\u00adsing a PDF and an embedded XML file. The MINIMUM and BASIC-WL pro\u00adfiles are not sufficient.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A PDF file, a scan\u00adned paper invoice or a Word file are not e\u2011invoices, but \u201eother invoices\u201c. This also appli\u00ades if they are sent by&nbsp;email.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What matters when it comes to content<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">All man\u00adda\u00adto\u00adry details on an invoice must be included in the struc\u00adtu\u00adred XML sec\u00adtion. A link to a cus\u00adto\u00admer por\u00adtal is not suf\u00adfi\u00adci\u00adent. Attach\u00adments are inten\u00added sole\u00adly for sup\u00adple\u00admen\u00adta\u00adry infor\u00adma\u00adti\u00adon, such as a timesheet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the case of hybrid for\u00admats such as ZUGFeRD, the XML sec\u00adtion takes pre\u00adce\u00addence. If the visi\u00adble PDF view dif\u00adfers from the data record, the data record takes pre\u00adce\u00addence. If the PDF view con\u00adta\u00adins dif\u00adfe\u00adring invoice details, such as a dif\u00adfe\u00adrent tax amount, it may be regard\u00aded as a second invoice on which VAT is paya\u00adble in accordance with Sec\u00adtion 14c of the Ger\u00adman VAT Act (UStG). Minor tech\u00adni\u00adcal dis\u00adcrepan\u00adci\u00ades, such as roun\u00adding dif\u00adfe\u00adren\u00adces, are not objec\u00adted to by the tax aut\u00adho\u00adri\u00adties. Anyo\u00adne who has pre\u00advious\u00adly drawn up their invoices in Word can\u00adnot gene\u00adra\u00adte an e\u2011invoice from them. Soft\u00adware is requi\u00adred that crea\u00adtes the data record direct\u00adly from the accoun\u00adting&nbsp;data.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How e\u2011invoices are delivered<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The law does not sti\u00adpu\u00adla\u00adte a spe\u00adci\u00adfic method of trans\u00admis\u00adsi\u00adon. Sen\u00adding by email is suf\u00adfi\u00adci\u00adent, as is using a por\u00adtal or a direct inter\u00adface. An email inbox is suf\u00adfi\u00adci\u00adent for recei\u00adving them. Having a sepa\u00adra\u00adte inbox sole\u00adly for e\u2011invoices is not man\u00adda\u00adto\u00adry, but it makes sen\u00adse in practice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Exceptions to the obligation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An e\u2011invoice is not requi\u00adred in the fol\u00adlo\u00adwing&nbsp;cases:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Small-value invoices<\/strong> up to 250 euros gross and <strong>Tickets<\/strong>,<\/li>\n\n\n\n<li><strong>Small busi\u00adness owners<\/strong> as invoice issuers (they still have to recei\u00adve e\u2011invoices),<\/li>\n\n\n\n<li>Invoices to <strong>Pri\u00adva\u00adte cus\u00adto\u00admers<\/strong>,<\/li>\n\n\n\n<li><strong>tax-free tur\u00adno\u00adver<\/strong> pur\u00adsu\u00adant to Sec\u00adtion 4(8) to (29) of the Ger\u00adman Value Added Tax Act (UStG), for exam\u00adp\u00adle the tax-exempt let\u00adting of com\u00admer\u00adcial premises,<\/li>\n\n\n\n<li>Invoices to cus\u00adto\u00admers or from sup\u00adpli\u00aders <strong>abroad<\/strong>,<\/li>\n\n\n\n<li>Invoices to <strong>Asso\u00adcia\u00adti\u00adons and other legal enti\u00adties<\/strong>, who are not acting as busi\u00adness owners.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Con\u00adver\u00adse\u00adly, the obli\u00adga\u00adti\u00adon also appli\u00ades in situa\u00adtions whe\u00adre one might not imme\u00addia\u00adte\u00adly expect it: for cre\u00addit notes, for cash purcha\u00adses excee\u00adding 250 euros, for con\u00ads\u00adtruc\u00adtion work sub\u00adject to the rever\u00adse char\u00adge mecha\u00adnism (Sec\u00adtion 13b of the Ger\u00adman Value Added Tax Act (UStG)), and for the let\u00adting of com\u00admer\u00adcial pre\u00admi\u00adses whe\u00adre the land\u00adlord has opted to be lia\u00adble for VAT (Sec\u00adtion 9 of the Ger\u00adman Value Added Tax Act (UStG)).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The\u00adre is a sim\u00adpli\u00adfi\u00adca\u00adti\u00adon for ten\u00adan\u00adcy agree\u00adments and other con\u00adti\u00adnuing con\u00adtrac\u00adtu\u00adal rela\u00adti\u00adonships sub\u00adject to VAT. In such cases, a sin\u00adgle e\u2011invoice for the first peri\u00adod is suf\u00adfi\u00adci\u00adent, which then ser\u00adves as a stan\u00adding invoice. Recur\u00adring invoices that have been lawful\u00adly issued on paper or as a PDF \u2013 such as a ten\u00adan\u00adcy agree\u00adment con\u00adtai\u00adning all the neces\u00adsa\u00adry bil\u00adling details \u2013 remain valid as long as the details do not chan\u00adge. If they do chan\u00adge \u2013 for exam\u00adp\u00adle, in the event of a rent increase \u2013 a new e\u2011invoice is requi\u00adred. Find out more about com\u00admer\u00adcial ten\u00adan\u00adci\u00ades on our page at <a href=\"\/en\/leistung-gewerbliches-privates-mietrecht\/\">Ten\u00adan\u00adcy law<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Input VAT deduction: The consequences of using the wrong format<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For invoice reci\u00adpi\u00adents, one ques\u00adti\u00adon stands out abo\u00adve all others: what hap\u00adpens if a sup\u00adpli\u00ader still sends a PDF invoice in 2027, despi\u00adte the obli\u00adga\u00adti\u00adon? The\u00adre is also a prac\u00adti\u00adcal pro\u00adblem. Whe\u00adther a sup\u00adpli\u00ader will still be per\u00admit\u00adted to send PDF invoices in 2027 depends on their tur\u00adno\u00adver in 2026, which the cus\u00adto\u00admer is gene\u00adral\u00adly una\u00adwa\u00adre of. To date, the\u00adre has been no state\u00adment from the tax aut\u00adho\u00adri\u00adties regar\u00adding the pro\u00adtec\u00adtion of legi\u00adti\u00adma\u00adte expec\u00adta\u00adti\u00adons in such&nbsp;cases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accor\u00adding to the latest let\u00adter from the Fede\u00adral Minis\u00adtry of Finan\u00adce (BMF) dated 15 Octo\u00adber 2025, such an invoice is not a valid invoice and, in prin\u00adci\u00adple, does not entit\u00adle the reci\u00adpi\u00adent to a deduc\u00adtion of input VAT. Howe\u00adver, the tax aut\u00adho\u00adri\u00adties allow for a second opti\u00adon: the busi\u00adness owner may demons\u00adtra\u00adte that the sub\u00adstan\u00adti\u00adve requi\u00adre\u00adments for input tax deduc\u00adtion are met. In the case of a PDF invoice that is fac\u00adtual\u00adly cor\u00adrect and com\u00adple\u00adte, the BMF con\u00adsiders the\u00adse requi\u00adre\u00adments to be met as a mat\u00adter of cour\u00adse. This cla\u00adri\u00adfi\u00adca\u00adti\u00adon is often omit\u00adted from many explanations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This does not mean the all-clear has been given. Anyo\u00adne who has to rely on pro\u00advi\u00adding sup\u00adport\u00ading evi\u00addence will find them\u00adsel\u00adves having to argue their case during a tax audit, rather than sim\u00adply pre\u00adsen\u00adting a pro\u00adper invoice. It is safer to request a cor\u00adrect e\u2011invoice from the sup\u00adpli\u00ader. A cor\u00adrec\u00adtion is made by means of an e\u2011invoice that cle\u00adar\u00adly refe\u00adren\u00adces the ori\u00adgi\u00adnal invoice. It has retroac\u00adti\u00adve effect if the ori\u00adgi\u00adnal invoice alre\u00ada\u00addy con\u00adtai\u00adned the issuer, reci\u00adpi\u00adent, ser\u00advice, con\u00adside\u00adra\u00adti\u00adon and tax amount.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Format, business rule, content<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Fede\u00adral Minis\u00adtry of Finan\u00adce distin\u00adgu\u00adis\u00adhes bet\u00adween three types of errors. One <strong>For\u00admat\u00adting error<\/strong> occurs when the file does not com\u00adply with the stan\u00addard. In that case, it is not an e\u2011invoice. A breach of a <strong>Busi\u00adness rule<\/strong> For VAT pur\u00adpo\u00adses, the stan\u00addard is only rele\u00advant whe\u00adre man\u00adda\u00adto\u00adry infor\u00adma\u00adti\u00adon is con\u00adcer\u00adned. <strong>Errors in con\u00adtent<\/strong>, such as an incor\u00adrect tax rate, must be asses\u00adsed in the same way as any other invoice. The reci\u00adpi\u00adent may rely on a tech\u00adni\u00adcal vali\u00adda\u00adti\u00adon report, pro\u00advi\u00added they exer\u00adcise due com\u00admer\u00adcial care. It does not replace a sub\u00adstan\u00adti\u00adve check of the invoice.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Fine for the exhibitor<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Anyo\u00adne who fails to issue an invoice despi\u00adte being obli\u00adged to do so risks a fine of up to 5,000 euros (Sec\u00adtion 26a of the Ger\u00adman Value Added Tax Act (UStG)). Whe\u00adther an invoice in the wrong for\u00admat also falls under this pro\u00advi\u00adsi\u00adon is a mat\u00adter of deba\u00adte in the spe\u00adcia\u00adlist literature.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Archiving: Your email inbox is not an archive<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">E\u2011invoices must be retai\u00adned for eight years (Sec\u00adtion 14b of the Ger\u00adman Value Added Tax Act (UStG), Sec\u00adtion 147 of the Ger\u00adman Fis\u00adcal Code (AO)). The struc\u00adtu\u00adred data record must be retai\u00adned in its ori\u00adgi\u00adnal form, unal\u00adte\u00adred and in a machi\u00adne-rea\u00adda\u00adble for\u00admat. A prin\u00adtout is not suf\u00adfi\u00adci\u00adent. Sin\u00adce the amend\u00adment to the GoBD in July 2025, the XML file is gene\u00adral\u00adly suf\u00adfi\u00adci\u00adent for hybrid for\u00admats. The PDF ver\u00adsi\u00adon only needs to be retai\u00adned in addi\u00adti\u00adon if it con\u00adta\u00adins fur\u00adther tax-rele\u00advant information.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An email inbox is sui\u00adta\u00adble as an input chan\u00adnel, but is gene\u00adral\u00adly not sui\u00adta\u00adble as an archi\u00adve. The GoBD requi\u00adre that docu\u00adments be stored in a way that ensu\u00adres they are unal\u00adtera\u00adble, com\u00adple\u00adte and retrie\u00adva\u00adble at any time. An inbox in which staff can move and dele\u00adte emails does not relia\u00adbly meet the\u00adse requirements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How e\u2011invoicing changes the law of contracts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">E\u2011invoicing is a mat\u00adter of VAT law with impli\u00adca\u00adti\u00adons under civil law. It rai\u00adses ques\u00adti\u00adons regar\u00adding when an invoice is dee\u00admed to have been recei\u00adved, when pay\u00adments beco\u00adme due, and what is sti\u00adpu\u00adla\u00adted in frame\u00adwork agree\u00adments and gene\u00adral terms and conditions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Right to a proper invoice<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If the sup\u00adpli\u00ader is obli\u00adged under VAT law to issue an invoice, their cus\u00adto\u00admer has a civil law cla\u00adim to recei\u00adve one. In the view of the tax aut\u00adho\u00adri\u00adties, this also appli\u00ades even if a data record that has been trans\u00admit\u00adted does not meet the requi\u00adre\u00adments for an e\u2011invoice. Accor\u00adding to the case law of the Fede\u00adral Court of Jus\u00adti\u00adce, the reci\u00adpi\u00adent may with\u00adhold pay\u00adment until they recei\u00adve a valid invoice (Fede\u00adral Court of Jus\u00adti\u00adce, jud\u00adge\u00adment of 26 June 2014, VII ZR 247\/13). Whe\u00adther this will also app\u00adly from 2027 onwards, when a PDF invoice with cor\u00adrect con\u00adtent replaces the e\u2011invoice, has not been cla\u00adri\u00adfied by the hig\u00adhest&nbsp;court.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The invoice is also important in the event of late pay\u00adment: in com\u00admer\u00adcial tran\u00adsac\u00adtions, pay\u00adment is dee\u00admed to be in arre\u00adars no later than 30 days after the due date and receipt of the invoice (Sec\u00adtion 286(3) of the Ger\u00adman Civil Code (BGB)). Whe\u00adther a VAT-com\u00adpli\u00adant invoice is requi\u00adred for this pur\u00adpo\u00adse is also an open ques\u00adti\u00adon. Anyo\u00adne wis\u00adhing to avo\u00adid dis\u00adpu\u00adtes over late pay\u00adment and inte\u00adrest on arre\u00adars should issue the invoice in the cor\u00adrect format.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">No entitlement to a paper&nbsp;copy<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Con\u00adver\u00adse\u00adly, once the obli\u00adga\u00adti\u00adon comes into force, a reci\u00adpi\u00adent may no lon\u00adger request a paper or PDF invoice. If they refu\u00adse to accept the e\u2011invoice, the issuer has ful\u00adfil\u00adled their obli\u00adga\u00adti\u00adon pro\u00advi\u00added they can demons\u00adtra\u00adte that they made a genui\u00adne effort to send it. Such a refu\u00adsal does not exempt the cus\u00adto\u00admer from their obli\u00adga\u00adti\u00adon to&nbsp;pay.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Check contracts and terms and conditions<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Many frame\u00adwork agree\u00adments, purcha\u00adsing terms and con\u00addi\u00adti\u00adons, and gene\u00adral terms and con\u00addi\u00adti\u00adons con\u00adtain clau\u00adses such as \u201eInvoices must be sent in paper form\u201c or \u201eInvoices must be sent as PDF files to the fol\u00adlo\u00adwing address\u201c. From 2027, such clau\u00adses will be unlawful for many busi\u00adnesses. The for\u00admat and method of trans\u00admis\u00adsi\u00adon should the\u00adr\u00ade\u00adfo\u00adre be ren\u00adego\u00adtia\u00adted: which for\u00admat, to which email address or via which por\u00adtal, and who is respon\u00adsi\u00adble in the event of tech\u00adni\u00adcal pro\u00adblems. For exis\u00adting con\u00adtracts, a brief sup\u00adple\u00admen\u00adta\u00adry agree\u00adment is often suf\u00adfi\u00adci\u00adent for this purpose.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Schedule for the coming weeks<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Pro\u00adject reve\u00adnue for 2026.<\/strong> If it exceeds 800,000 euros, the cer\u00adti\u00adfi\u00adca\u00adte must be issued from Janu\u00adary&nbsp;2027.<\/li>\n\n\n\n<li><strong>Check the soft\u00adware.<\/strong> Can the accoun\u00adting or stock manage\u00adment pro\u00adgram\u00adme gene\u00adra\u00adte XRech\u00adnung or ZUGFeRD in the per\u00admit\u00adted for\u00admat and read inco\u00adming e\u2011invoices?<\/li>\n\n\n\n<li><strong>Main\u00adtain mas\u00adter data.<\/strong> A bil\u00adling address is requi\u00adred for every busi\u00adness cus\u00adto\u00admer. Invoices sent to public sec\u00adtor cli\u00adents usual\u00adly also requi\u00adre a rou\u00adting&nbsp;ID.<\/li>\n\n\n\n<li><strong>Amend con\u00adtracts and terms and con\u00addi\u00adti\u00adons.<\/strong> Check the clau\u00adses rela\u00adting to the for\u00admat and address for invoices and agree them with key cus\u00adto\u00admers and suppliers.<\/li>\n\n\n\n<li><strong>Orga\u00adni\u00adse the inco\u00adming goods inspec\u00adtion.<\/strong> Who checks inco\u00adming e\u2011invoices for tech\u00adni\u00adcal accu\u00adra\u00adcy and con\u00adtent, and how are incor\u00adrect invoices rejected?<\/li>\n\n\n\n<li><strong>Set up an archi\u00adve.<\/strong> The XML files must be stored in an unal\u00adte\u00adred form and in com\u00adpli\u00adance with&nbsp;GoBD.<\/li>\n\n\n\n<li><strong>Tri\u00adal run in 2026.<\/strong> E\u2011invoices are alre\u00ada\u00addy per\u00admit\u00adted wit\u00adhout con\u00adsent. A tri\u00adal invol\u00adving a num\u00adber of regu\u00adlar cus\u00adto\u00admers will high\u00adlight any issues befo\u00adre the requi\u00adre\u00adment comes into&nbsp;force.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Outlook: The next stage is due in&nbsp;2030<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">At Euro\u00adpean level, the next step has alre\u00ada\u00addy been deci\u00added. Under the \u201eVAT in the Digi\u00adtal Age\u201c (ViDA) packa\u00adge of mea\u00adsu\u00adres, e\u2011invoicing will also beco\u00adme man\u00adda\u00adto\u00adry from 1 July 2030 for sup\u00adpli\u00ades of goods and ser\u00advices to busi\u00adnesses in other EU Mem\u00adber Sta\u00adtes. Invoices must then be issued within ten days, and the data will be repor\u00adted digi\u00adtal\u00adly to the tax aut\u00adho\u00adri\u00adties. A Ger\u00adman report\u00ading sys\u00adtem has been announ\u00adced, though no date has yet been set. Tho\u00adse who make a smooth tran\u00adsi\u00adti\u00adon now will lay the foun\u00adda\u00adti\u00adons for&nbsp;this.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Legal and tax services under one&nbsp;roof<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">E\u2011invoicing is often trea\u00adted as purely an IT pro\u00adject. Howe\u00adver, it is VAT rules that deter\u00admi\u00adne whe\u00adther input tax is reco\u00advera\u00adble, and civil law issues that deter\u00admi\u00adne whe\u00adther invoices are paid on&nbsp;time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ina Ree\u00adse is a soli\u00adci\u00adtor, a spe\u00adcia\u00adlist in tax law and a tax advi\u00adser. As part of our <a href=\"\/en\/steuerberatung-flensburg\/\">Tax advice<\/a> We will cla\u00adri\u00adfy when the obli\u00adga\u00adti\u00adon comes into effect for your com\u00adpa\u00adny, which exemp\u00adti\u00adons app\u00adly, and how the receipt and archi\u00adving of invoices should be orga\u00adnis\u00aded. We will adapt frame\u00adwork agree\u00adments, terms and con\u00addi\u00adti\u00adons of purcha\u00adse and gene\u00adral terms and con\u00addi\u00adti\u00adons in the <a href=\"\/en\/handels-gesellschaftsrecht-flensburg\/\">Com\u00admer\u00adcial and Com\u00adpa\u00adny Law<\/a> to the new requi\u00adre\u00adments. In the event of late pay\u00adment, our <a href=\"\/en\/forderungsmanagement-flensburg\/\">Cre\u00addit manage\u00adment<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently asked questions about e\u2011invoicing<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Is a PDF invoice sent by email an e\u2011invoice?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. A PDF file is not a struc\u00adtu\u00adred for\u00admat, even if it is sent elec\u00adtro\u00adni\u00adcal\u00adly. E\u2011invoices are gene\u00adral\u00adly for\u00admats that com\u00adply with the EN 16931 stan\u00addard; in Ger\u00adma\u00adny, the\u00adse are pri\u00adma\u00adri\u00adly XRech\u00adnung and ZUGFeRD from ver\u00adsi\u00adon 2.0.1 onwards.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">My turnover is less than 800,000 euros. Do I need to do anything in&nbsp;2027?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You must be able to recei\u00adve and pro\u00adper\u00adly archi\u00adve e\u2011invoices from 2025 onwards. In 2027, you may still issue paper invoices and, with the recipient\u2019s con\u00adsent, PDF invoices, pro\u00advi\u00added your total tur\u00adno\u00adver in 2026 does not exceed 800,000 euros. From 1 Janu\u00adary 2028, this requi\u00adre\u00adment will also app\u00adly to&nbsp;you.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Does this obligation apply to small business owners?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Small busi\u00adnesses as defi\u00adned in Sec\u00adtion 19 of the Ger\u00adman Value Added Tax Act (UStG) are not requi\u00adred to issue e\u2011invoices. Howe\u00adver, like all other busi\u00adnesses, they must accept e\u2011invoices.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What will happen if my supplier continues to send PDF invoices in&nbsp;2027?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If the sup\u00adpli\u00ader is obli\u00adged to issue an e\u2011invoice, a PDF invoice does not con\u00adsti\u00adtu\u00adte a valid invoice. Howe\u00adver, accor\u00adding to the tax aut\u00adho\u00adri\u00adties, you may still be entit\u00adled to cla\u00adim input tax deduc\u00adtion by demons\u00adt\u00adra\u00adting that the sub\u00adstan\u00adti\u00adve requi\u00adre\u00adments are met, pro\u00advi\u00added the invoice is accu\u00adra\u00adte and com\u00adple\u00adte in terms of its con\u00adtent. It is safer to request a cor\u00adrect e\u2011invoice. You have a civil law right to do&nbsp;so.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">In summary<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>From 2025, all busi\u00adnesses must be able to recei\u00adve e\u2011invoices.<\/li>\n\n\n\n<li>From 1 Janu\u00adary 2027, com\u00adpa\u00adnies with a total tur\u00adno\u00adver of more than 800,000 euros in 2026 must issue e\u2011invoices; from 2028, this will app\u00adly to all com\u00adpa\u00adnies as a gene\u00adral&nbsp;rule.<\/li>\n\n\n\n<li>PDF invoices are not e\u2011invoices. XRech\u00adnung and ZUGFeRD (ver\u00adsi\u00adon 2.0.1 or later) with the appro\u00adpria\u00adte pro\u00adfiles are com\u00admon\u00adly&nbsp;used.<\/li>\n\n\n\n<li>Issuing a PDF invoice, despi\u00adte it being man\u00adda\u00adto\u00adry, jeo\u00adpar\u00addi\u00adses the right to deduct input VAT, even if the Fede\u00adral Minis\u00adtry of Finan\u00adce (BMF) per\u00admits an alter\u00adna\u00adti\u00adve method of pro\u00advi\u00adding evidence.<\/li>\n\n\n\n<li>The XML data record must be retai\u00adned unch\u00adan\u00adged for eight years and must com\u00adply with GoBD requirements.<\/li>\n\n\n\n<li>Clau\u00adses rela\u00adting to the for\u00admat and address for invoices in con\u00adtracts and terms and con\u00addi\u00adti\u00adons should be amen\u00added befo\u00adre&nbsp;2027.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Would you like to know when e\u2011invoicing beco\u00admes com\u00adpul\u00adso\u00adry for your busi\u00adness?<\/strong> During an initi\u00adal con\u00adsul\u00adta\u00adti\u00adon las\u00adting around 15 minu\u00adtes, we\u2019ll assess whe\u00adre you\u2019re at and what needs to be done befo\u00adre the end of the year. <a href=\"\/en\/contact\/\">Get in touch&nbsp;now<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sources<\/h3>\n\n\n\n<ul class=\"wp-block-list has-small-font-size\">\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/ustg_1980\/__14.html\" target=\"_blank\" rel=\"noopener\">Sec\u00adtion 14 of the Value Added Tax Act: Issuing invoices<\/a><\/li>\n\n\n\n<li class=\"has-small-font-size\"><a href=\"https:\/\/www.gesetze-im-internet.de\/ustg_1980\/__14b.html\" target=\"_blank\" rel=\"noopener\">Sec\u00adtion 14b of the Value Added Tax Act: Reten\u00adti\u00adon of invoices<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/ustg_1980\/__19.html\" target=\"_blank\" rel=\"noopener\">Sec\u00adtion 19 of the Ger\u00adman Value Added Tax Act (UStG): Taxa\u00adti\u00adon of small busi\u00adnesses, total turnover<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/ustg_1980\/__26a.html\" target=\"_blank\" rel=\"noopener\">Sec\u00adtion 26a of the Value Added Tax Act: Pro\u00advi\u00adsi\u00adons on admi\u00adnis\u00adtra\u00adti\u00adve&nbsp;fines<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/ustg_1980\/__27.html\" target=\"_blank\" rel=\"noopener\">Sec\u00adtion 27 of the Value Added Tax Act: Gene\u00adral Tran\u00adsi\u00adtio\u00adnal Provisions<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/ao_1977\/__147.html\" target=\"_blank\" rel=\"noopener\">Sec\u00adtion 147 of the Ger\u00adman Fis\u00adcal Code (AO): Regu\u00adla\u00adti\u00adons gover\u00adning the reten\u00adti\u00adon of documents<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/bgb\/__286.html\" target=\"_blank\" rel=\"noopener\">Sec\u00adtion 286 of the Ger\u00adman Civil Code (BGB): Default by the debtor<\/a><\/li>\n\n\n\n<li class=\"has-small-font-size\"><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Umsatzsteuer\/Umsatzsteuer-Anwendungserlass\/2025-10-15-einfuehrung-obligatorische-e-rechnung.pdf?__blob=publicationFile&amp;v=5\" target=\"_blank\" rel=\"noopener\">Let\u00adter from the Fede\u00adral Minis\u00adtry of Finan\u00adce dated 15 Octo\u00adber 2025: Intro\u00adduc\u00adtion of com\u00adpul\u00adso\u00adry e\u2011invoicing<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/FAQ\/e-rechnung.html\" target=\"_blank\" rel=\"noopener\">BMF: Ques\u00adti\u00adons and Ans\u00adwers on e\u2011invoicing<\/a><\/li>\n\n\n\n<li>Fede\u00adral Court of Jus\u00adti\u00adce (BGH), jud\u00adge\u00adment of 26 June 2014, VII ZR 247\/13 (Right of reten\u00adti\u00adon until a valid invoice has been issued)<\/li>\n\n\n\n<li>Direc\u00adti\u00adve (EU) 2025\/516 (\u201eVAT in the Digi\u00adtal&nbsp;Age\u201c)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.easybill.de\/ratgeber\/studie-zur-e-rechnungspflicht\/\" target=\"_blank\" rel=\"noopener\">You\u00adGov on behalf of easy\u00adbill: Stu\u00addy on the man\u00adda\u00adto\u00adry use of e\u2011invoices, June&nbsp;2026<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>From 1 Janu\u00adary 2027, busi\u00adnesses with a tur\u00adno\u00adver of more than 800,000 euros in the pre\u00advious year will be requi\u00adred to issue e\u2011invoices. What this means in terms of for\u00admats, input VAT, archi\u00adving and con\u00adtracts, and what needs to be done by the end of the&nbsp;year.<\/p>","protected":false},"author":1,"featured_media":1573,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[14],"tags":[259,262,263,260,391,392,389,390,387,388,258,261],"class_list":["post-1565","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeines","tag-e-rechnung-800-000-euro","tag-e-rechnung-archivierung","tag-e-rechnung-uebergangsfrist","tag-e-rechnung-vorsteuerabzug","tag-fristen-formate","tag-fristen-formate-vorsteuer","tag-pflicht-fristen","tag-pflicht-fristen-formate","tag-unternehmen-pflicht","tag-unternehmen-pflicht-fristen","tag-xrechnung","tag-zugferd"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/comments?post=1565"}],"version-history":[{"count":1,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1565\/revisions"}],"predecessor-version":[{"id":1567,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1565\/revisions\/1567"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media\/1573"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media?parent=1565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/categories?post=1565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/tags?post=1565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}