Stückmann Podcast Episode 16: The e-invoice - What companies need to know
From 1 January 2025, e-invoicing will become partially mandatory for German companies. This podcast summarises the most important points that companies need to consider.
Important topics:
E-invoice receipt
From 1 January 2025, all German entrepreneurs must be able to receive e-invoices. In most cases, it will be sufficient to set up an email inbox. Important: A PDF invoice does not count as an e-invoice.
E-invoice issuance
The obligation to issue e-invoices applies from 1 January 2027. Companies that had a turnover of less than 800,000 euros in 2026 have one year longer and only have to issue e-invoices from 1 January 2028. Software customisation is generally required for the creation of e-invoices.
Cross-border deliveries
An e-invoice is required for cross-border deliveries between two companies based in Germany, even if the place of delivery is abroad.
Exceptions
E-invoices do not have to be issued for certain transactions, e.g. tax-free rentals. A PDF invoice (e.g. as a Zugferd invoice) is still sufficient for invoices to private individuals, as they do not claim input tax. Small-value invoices (e.g. at petrol stations or restaurants) will continue to be permitted in paper form.
Recommendations
Companies should review and optimise their invoicing processes with regard to digitalisation. It is advisable to set up a separate e-mail inbox for receiving e-invoices for each company within a group of companies. The introduction of e-invoicing offers the opportunity to automate processes and achieve efficiency gains.
