Receiving and processing e-invoices: obligations, deadlines and automation

Since 1 January 2025, all domestic companies must be able to receive e-invoices when another company sends them. An email inbox is sufficient for this. Companies with more than €800,000 in the previous year’s revenue must issue e-invoices from 1 January 2027, and all others from 1 January 2028. Because an e-invoice is machine-readable, its receipt can be largely automated from the inbox through to posting.

This article provides an overview and does not replace tax advice. As of: October 2026.

What is an e-invoice?

A E-invoice is an invoice in a structured electronic format that enables automated processing and complies with the European standard EN 16931. A PDF file, a scanned paper document, or a photo is not an e-invoice, but a “conventional invoice.” The two formats commonly used in Germany are:

• XRechnung: a pure XML file that is not readable for people without a viewing program.
• ZUGFeRD (from version 2.0.1, except for the MINIMUM and BASIC-WL profiles): a PDF file with an embedded XML file. People see the PDF, software reads the XML data.

In both formats, the structured XML part is legally binding.

Deadlines at a glance

Excluded are, among others, small-value invoices up to €250 gross and transport tickets; they may continue to be sent as paper or PDF. Invoices to private customers (B2C) are not covered by the requirement.

What you need for receiving

Formally, an email inbox that can receive e-invoices is sufficient. In practice, however, that alone is not enough: an XRechnung cannot be read without suitable software, and the XML file must be retained as the original. You therefore also need:

• a viewing program (viewer) for XRechnungen; many accounting programs have this built in,
• a check, whether the invoice is complete and formally correct,
• GoBD-compliant retention of the XML file for eight years (invoices are accounting records),
• an approval workflow, through which the invoice reaches the responsible person and then accounting.

Retention and structure are explained in the guide Digital Filing in the Company.

Typical issues in day-to-day operations

• Mixed incoming mail: E-invoices, PDFs and paper arrive in parallel, often to different mailboxes.
• Only the PDF is filed: With ZUGFeRD, only the visible PDF view is often saved, not the embedded XML.
• Faulty e-invoices: Mandatory information is missing or the file does not comply with the standard. In that case, a corrected invoice must be requested.
• Approvals by word of mouth: It is not documented who approved which invoice.

Automate invoice receipt

Precisely because e-invoices are structured, they are ideally suited for automation. A typical process looks like this:

1. Collecting: All invoices go to a central mailbox; the workflow automatically retrieves attachments.
2. Recognize and extract: E-invoices are read directly, PDFs and scans are extracted using AI.
3. Check: Mandatory information, calculation errors, duplicates, and matching against the purchase order or delivery note.
4. Assign and approve: suggest a cost center, send to the responsible person for approval, remind in case of delay.
5. Transfer and archive: approved invoices are sent to accounting or tax advisory, the original is archived in an unalterable form.

The details describe the contributions Automate invoice receipt and Automatically capture invoices by email. Further processes can be found under Workflow automation: 10 examples.

Preparation for the mandatory issuance requirement

Anyone who will have to create e-invoices themselves from 2027 or 2028 should now check whether their invoicing software can generate XRechnung or ZUGFeRD, and complete customer master data (especially addresses and, where applicable, routing IDs for public-sector clients).

The consulting and guided implementation is eligible for funding: through INQA-Coaching the federal government covers 80% of consulting costs, up to €1,200 per day for up to 12 days, i.e. up to €11,520 in funding. In Mecklenburg-Western Pomerania and the other new federal states, until 31.12.2026 the BAFA consulting subsidy with 80% eligibility (50% in the old federal states). The consulting is subsidized, not the software. The funding check shows which program is suitable.

Frequently asked questions

Do I have to be able to receive e-invoices since 2025?

Yes. Since January 1, 2025, all domestic companies must be able to receive e-invoices from other companies. An email inbox is formally sufficient for this.

Is a PDF invoice an e-invoice?

No. A plain PDF file is a “other invoice.” E-invoices have a structured format in accordance with EN 16931, such as XRechnung or ZUGFeRD from version 2.0.1 onward.

From when do I have to issue e-invoices myself?

Companies with more than €800,000 in prior-year revenue from January 1, 2027 onward, all others from January 1, 2028 onward. Until then, paper and, with the recipient’s consent, PDF remain permitted.

What do I have to retain for an e-invoice?

The structured XML file as the original, for eight years and unchangeable. A printed or PDF-saved view is not sufficient.

Are there exceptions to the e-invoicing requirement?

Yes, including small-value invoices up to €250 gross, transport tickets, and invoices to private individuals. In individual cases, your tax advisor will clarify this.

Next step

If you want to switch your incoming invoices to e-invoices and automate the process, the page Process automation, how we proceed. For a conversation, you can reach us via the contact page.

Sources: DIHK: E-invoice in business transactions, IHK Schwerin: E-invoicing.