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Digitization · E-invoicing

Implementing e-invoicing

Since 2025, businesses have had to be able to receive e-invoices. From 2027, businesses with prior-year revenue above €800,000 must also issue them, and from 2028, all businesses. We’ll switch your processes over in good time.

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Deadlines

Deadlines for invoices between businesses

Key dateWhat applies
1 January 2025All businesses must be able to receive e-invoices.
through 31 December 2026Paper invoices may continue to be issued, and PDFs with the recipient’s consent.
1 January 2027Requirement to issue e-invoices for companies with more than €800,000 in revenue in the previous year.
1 January 2028All businesses must issue e-invoices.

A PDF sent by email is not an e-invoice. Only structured formats under the EN 16931 is the European standard that defines the content and structure of an e-invoice. standard, such as XRechnung is a German standard for e-invoices as a pure XML file, designed mainly for invoices to public authorities. and ZUGFeRD is a format for e-invoices: a readable PDF with the invoice data embedded as an XML file., qualify; with ZUGFeRD, the MINIMUM and BASIC WL profiles are not sufficient. Until the end of 2026, a PDF is still permitted if the recipient agrees.

Exceptions include small-amount invoices up to €250 and invoices to private customers. Small businesses under § 19 UStG, Kleinunternehmer, charge no VAT because of their low revenue and cannot deduct input VAT. do not have to issue e-invoices. This is general information, not tax advice for individual cases.

Transition

How we make the switch

  1. Review

    How are your invoices generated today, and how do you receive incoming invoices?

  2. Software

    We update your existing software or choose a suitable new one.

  3. Set up receiving

    We set up a mailbox that makes e-invoices readable and passes them to your bookkeeping.

  4. Test sending

    We test with selected customers and then switch over for everyone.

We also have a suitable program of our own: With Rekana Rechnung, you can create ZUGFeRD and XRechnung invoices in accordance with EN 16931. Before you issue an e-invoice, the program checks it against this standard.

Price

Fixed price after a review

Included are software selection, setup for receiving and sending, testing with customers, and a brief training session. All prices are net, plus VAT.

Would you like to create invoices yourself? Our Rekana Rechnung program creates invoices as ZUGFeRD in accordance with EN 16931, and you can also download the XRechnung.

More about Rekana Rechnung

Questions

Frequently asked questions about e-invoicing

Do I need new software?

Often not. Many invoicing programs can generate e-invoices after an update. We’ll check that first.

What applies to businesses under the small business scheme?

Businesses under the small business scheme must be able to receive e-invoices. An exception applies to them when issuing e-invoices.

How do I view an XRechnung?

Using a viewer program or directly in your accounting software. We’ll set it up so you can view the invoice as usual.

Read more

Related

Digitization

Receipt workflow, bank transactions, cash register, and filing in accordance with GoBD.

Learn more

Rekana Rechnung

Create e-invoices yourself in accordance with EN 16931, €7.99 a month plus VAT.

Learn more

Guide · E-invoicing starting in 2027: what companies need to prepare now

Receiving, sending, storing: the requirements and a checklist for the transition.

Learn more

Contact

Let’s talk about your bookkeeping.

During our initial consultation, we’ll determine what your business needs. Afterward, you’ll receive a binding quote via email.

Request a quoteSchedule a callback
Phone
+49 40 2989 6395
Monday to Friday, 9 am to 8 pm
Email
info@gkm-buchhaltung.de
Reply within one business day
Office
Gerhofstraße 1–3
20354 Hamburg