E-Rechnung B2B.
Mandatory receipt since 2025. Mandatory dispatch until 2028.
Are you ready?
Every B2B company in Germany must be able to receive, process, and audit-proof archive E-Rechnungen. From 2027, dispatch becomes mandatory. We bring your ERP, accounting, and archiving into the legally required state — without system disruption.
Mandatory receipt: since 01.01.2025 (all B2B) · Dispatch from 01.01.2027 (>800k €) · Full compliance from 01.01.2028
Am I affected by the E-Rechnung mandate?
Four short questions. You will immediately know what applies to you — and when.
Stellt Ihr Unternehmen Rechnungen an andere Unternehmen in Deutschland aus? (B2B)
What does the law require — and by when?
The mandate stems from the Growth Opportunities Act (§ 14 UStG). Implementation is staggered. Here are the hard facts.
Mandatory Receipt
All B2B companies must be able to receive and process E-Rechnungen. No transitional period. No revenue limit.
Already in effectEnd of Transitional Period I
Until this date, paper and PDF invoices may still be sent (with recipient consent for PDF).
Mandatory Dispatch (>800k €)
Companies with prior-year revenue exceeding 800,000 € must issue E-Rechnungen.
End of Transitional Period II
Smaller companies (<800,000 €) may still send paper/PDF. Legacy EDI formats still permitted.
Full Mandatory Dispatch
ALL B2B invoices must be issued as structured E-Rechnungen (EN 16931). Exception: small amounts < 250 €, travel tickets.
Which format is legally compliant?
XRechnung
Pure XML Format
- European standard EN 16931
- Fully machine-readable
- Standard in the B2G sector (public authorities)
- Also fully permissible for B2B
- No visual PDF
- Not readable by end-users without software
ZUGFeRD ≥ 2.1.1
Hybrid: XML + PDF/A-3
- European standard EN 16931
- Machine-readable XML
- Visually readable PDF for humans
- Widely used in B2B mid-sized companies
- File slightly larger than pure XML
Retention: 8 Years in Original Format
The retention period for E-Rechnungen has been reduced to 8 years with the Growth Opportunities Act (previously 10). The following applies:
- Retention in original format (XML)
- Audit-proof and machine-readable
- GoBD-compliant (immutability, completeness, traceability)
- PDF printout is NOT sufficient
Typical consequence of violation: loss of input tax deduction, fines, complicated tax audits.
What comes after 2028?
The EU initiative "VAT in the Digital Age" (ViDA) foresees a European real-time reporting system. Those who switch to structured data today will automatically be prepared for ViDA. Those who wait will have to migrate twice.
From analysis to ongoing operations.
Three phases, one goal: legally compliant, automated invoice processing that no longer obstructs.
Analysis · Where do you stand today?
We examine your incoming and outgoing invoices, review your ERP and accounting system, and identify gaps for compliance.
- Inventory of current invoice formats (incoming and outgoing)
- Review of ERP/accounting interfaces (SAP, DATEV, Lexware, sevDesk, Odoo …)
- Archiving audit (GoBD compliance)
- Prioritized action plan with clear cost estimate
Implementation · Technology that understands your system.
We integrate E-Rechnung into your existing system landscape. No second system — but an extension of what is already running.
- E-Rechnung incoming: automated acceptance, validation, transfer to accounting
- E-Rechnung outgoing: XRechnung/ZUGFeRD directly from your ERP
- Audit-proof archiving (8 years, GoBD-compliant)
- Monitoring dashboard: status, errors, processing times
- Training for your employees (accounting, IT)
Monitoring · Compliance remains.
Legal requirements change, formats are updated, ViDA is coming. We keep your system current.
- Format updates (ZUGFeRD versions, XRechnung changes)
- Archiving reviews (annually)
- Error monitoring and root cause analysis
- Preparation for ViDA (expected from 2030)
Frequently asked questions about E-Rechnung.
Let us establish your E-Rechnung in a legally compliant manner.
In a free initial consultation, we will assess your current situation, what specifically needs to be done, and how we can support you. 30 minutes, without pressure, without obligation.
Arrange a free initial analysisOr call us directly: +49 176 614 250 57 — Mon–Fri, 09:00–17:00 CET
THE BARK · Built to Scale · Oberhausen · Your technology partner for B2B digitalization.