E-Invoice: What Is It? Definition & Mandate Explained
An e-invoice (electronic invoice) is an invoice in a structured electronic format that enables automated processing. Since 1 January 2025, this term has been newly defined in German law — and a simple PDF no longer counts as one.
Definition under § 14 UStG
Since the reform introduced by the Growth Opportunities Act (Wachstumschancengesetz), the German VAT Act distinguishes three types of invoice:
- E-invoice: issued, transmitted and received in a structured electronic format that allows electronic processing — and complies with the EN 16931 standard.
- Other invoice: any other invoice, whether on paper or as a PDF, JPG or Word document.
- Hybrid: a PDF with embedded XML (ZUGFeRD) — it counts as an e-invoice because the structured XML part is the authoritative one.
The key point: a PDF is not an e-invoice, but an “other invoice”. Machines cannot reliably read the content of a PDF — an XML file, by contrast, they can.
Why structured data?
In an e-invoice, every piece of information — invoice number, amount, tax rate, delivery date — sits in a clearly named data field. Accounting software can read these fields and book them directly, with no one having to retype anything. This saves time, avoids errors and speeds up payment. Read more under Benefits of the e-invoice.
The most important formats
| Format | Structure | Typical use |
|---|---|---|
| XRechnung | pure XML | Invoices to public authorities (B2G) |
| ZUGFeRD | PDF + embedded XML | B2B, when the recipient should also be able to “see” the invoice |
| Peppol BIS 3.0 | UBL XML over a network | Cross-border exchange |
All three are based on the European standard EN 16931. Which format fits when is covered in the comparison XRechnung vs. ZUGFeRD.
When does the mandate apply?
- Since 01.01.2025: Every domestic business must be able to receive e-invoices.
- From 01.01.2027: Sending obligation for businesses with more than €800,000 in prior-year turnover.
- From 01.01.2028: Sending obligation for all remaining businesses.
The full overview is available under E-invoice deadlines and E-invoice mandate 2025.
Try it right away
You can open, check and create an e-invoice directly in your browser — no upload and no account. Incoming XML or ZUGFeRD invoices are displayed in readable form and validated against EN 16931.
Frequently asked questions
Is a PDF an e-invoice?
No. Since the revision of § 14 UStG, a plain PDF is an "other invoice". An e-invoice is a structured XML file compliant with EN 16931, such as XRechnung or ZUGFeRD.
Do I need an e-invoice as a small business?
For receiving, yes: since 1 January 2025, every domestic business must be able to accept e-invoices. For sending, small businesses are permanently exempt under § 34a UStDV.
Which formats are permitted in Germany?
All formats compliant with the EN 16931 standard — above all XRechnung (pure XML) and ZUGFeRD (a hybrid of PDF and XML). Peppol BIS Billing 3.0 is also compliant.