Nov 28 2024 28. November 2024 30. December 2024 by Christian Schiller

Mandatory e-invoicing from 2025

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XRechnung

Introduction of mandatory electronic invoicing in Germany from January 1, 2025

From January 1, 2025, a significant change in accounting will come into force in Germany: electronic invoicing will become mandatory for all companies in the B2B sector1. This measure aims to drive digitalization and increase efficiency in accounting.

What does the new regulation mean?

Electronic invoices, also known as e-invoices, must be issued, transmitted and received in a structured electronic format in accordance with the European standard EN 169312. Simple PDF documents or other unstructured formats such as .tif or .jpeg are not considered e-invoices and do not meet the new requirements1.

Advantages of the e-invoice

The introduction of the e-bill brings numerous advantages:

  • Increased efficiency: the automatic processing of invoice data reduces manual input and associated errors.
  • Cost savings: Companies can achieve considerable savings by processing invoices without media discontinuity.
  • Environmentally friendly: The elimination of paper reduces the ecological footprint

ZUGFeRD 2.3: The new version of the e-invoice format

Version 2.3 of the ZUGFeRD format was announced at the same time as the introduction of mandatory e-invoicing. ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid invoice format that contains both structured XML data and a visually readable PDF/A-3 document.

New features in ZUGFeRD 2.3

Version 2.3 brings important improvements:

  • Enhanced interoperability: adjustments in the EXTENDED profile improve compatibility with the French B2B e-invoicing obligation.
  • Rounding accuracy: In the new version, rounding inaccuracies in the EXTENDED profile are permitted to a certain extent.

Conclusion

The mandatory introduction of electronic invoicing and the update of the ZUGFeRD format mark an important step towards digitalization and increased efficiency in German accounting. Companies should familiarize themselves with the new requirements at an early stage and adapt their systems accordingly in order to benefit from the advantages of e-invoicing.

webPDF & ZUGFeRD

webPDF can support the creation of ZUGFeRD-compliant invoices. With webPDF, companies can embed XML data in PDF/A-3 documents in accordance with the ZUGFeRD specifications and thus meet the requirements of the new regulations.