E-invoicing requirement:
Turn this chore into an automated process
Starting in 2025, companies must be able to receive e-invoices. An invoice that is received but not automatically verified, assigned, and forwarded still requires manual processing. If you have to comply with the e-invoicing requirement anyway, now is the right time to consider your entire invoice intake process.
Invoice issuers may continue to use other types of invoices until the end of 2026. For invoice issuers with prior-year revenue of up to 800,000 euros, this deadline is extended until the end of 2027. EDI procedures that do not yet meet e-invoicing requirements may also be used until the end of 2027. Once the transition periods have expired, e-invoicing will be mandatory for affected domestic B2B transactions. In 2027 and 2028, the volume of structured invoices in particular will increase. At the same time, PDFs, XML files, ZUGFeRD files, attachments, direct debit statements, and other documents will continue to be received in parallel.
If you'd like to see where you currently stand and what your new process might look like, download our free practical guide here.
What applies when?
Many companies have been preparing to receive e-invoices since 2025.
The next steps primarily concern the volume and variety of structured invoices that your company will receive.
Date and time
Classification
What you should check in practice
Since 2025: Ensure reception
Domestic companies must be able to receive e-invoices. An email inbox may be sufficient for receiving them. However, as of 2025, a simple PDF file will no longer be considered an e-invoice because it lacks a structured electronic format.
Can you not only receive e-invoices, but also ensure that they are readable, verifiable, and ready for further processing?
Starting in 2027: The exhibition will become more concrete for many companies
The general transition period ends at the close of 2026. Starting in 2027, issuers of invoices with prior-year revenue exceeding 800,000 euros will no longer be able to take advantage of the general transition provision, unless an exception applies.
Is your invoice processing system prepared to handle an increase in XRechnungen, ZUGFeRD invoices, and XML data?
Starting in 2028: Additional transition periods will end
For smaller invoice issuers and certain EDI procedures, the extended transition period ends at the end of 2027. After that, e-invoicing will become mandatory on a broader basis for affected domestic B2B transactions.
Can your invoice processing system consistently handle different formats and enable further automation?
What applies when?
Many companies have been preparing to receive e-invoices since 2025.
The next steps primarily concern the volume and variety of structured invoices that your company will receive.
Date and time
Since 2025: Ensure reception
Classification
Domestic companies must be able to receive e-invoices. An email inbox may be sufficient for receiving them. However, as of 2025, a simple PDF file will no longer be considered an e-invoice because it lacks a structured electronic format.
What you should check in practice
Can you not only receive e-invoices, but also ensure that they are readable, verifiable, and ready for further processing?
Date and time
Starting in 2027: The exhibition will become more concrete for many companies
Classification
The general transition period ends at the close of 2026. Starting in 2027, issuers of invoices with prior-year revenue exceeding 800,000 euros will no longer be able to take advantage of the general transition provision, unless an exception applies.
What you should check in practice
Is your invoice processing system prepared to handle an increase in XRechnungen, ZUGFeRD invoices, and XML data?
Date and time
Starting in 2028: Additional transition periods will end
Classification
For smaller invoice issuers and certain EDI procedures, the extended transition period ends at the end of 2027. After that, e-invoicing will become mandatory on a broader basis for affected domestic B2B transactions.
What you should check in practice
Can your invoice processing system consistently handle different formats and enable further automation?
Sources: https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html
E-Invoice Format Check
The most important e-invoice formats at a glance—and what your system needs to be able to do.
PDF invoice:
A PDF invoice is human-readable. For your system, it must first be structured and mapped. For example, the phrase “payable immediately without deduction” must be converted into specific payment terms.
- Are PDF invoices recognized automatically?
- Are payment terms, vendors, and order data reliably matched?
- Is the data being entered consistently into ERP, financial accounting, DMS/ECM, the archive, workflow, and payment processing systems?
XInvoice:
An XRechnung contains structured XML data. Nevertheless, the business department needs a readable representation, and the system requires a clean translation into its own process logic.
- Is XML data displayed in a readable format?
- Are required fields and data validity checked?
- Are payment terms, vendors, and purchase orders being assigned correctly?
ZUGFeRD:
A ZUGFeRD invoice looks like a PDF but contains embedded XML data. It should be identified early on and processed appropriately right away.
- Is ZUGFeRD detected automatically?
- Is the structured XML portion being processed?
- Is the invoice routed directly to the appropriate process?
- Do the PDF and XML match?
Other and international formats:
EDI, Factur-X, FatturaPA, and other international formats demonstrate that invoice processing is not limited to German standards. For companies operating internationally, it is worthwhile to take these formats into account from the outset.
- Are international formats recognized?
- Is country-specific information incorporated into your process logic?
- Do you get consistent results across your target systems?
For more information on digital invoice processing, visit ISR Information Products AG ↗
Readiness Check
Do you want to know where you stand and what the next logical steps are?
Our checklist helps you assess your situation in a structured way and identify the key issues,
that are important for the next steps.
- Where do follow-up questions or manual rework occur today?
- Which payment terms need to be interpreted?
- What data needs to be reconciled with master data, purchase orders, or contracts?
- Which systems require reliable results?
- What other types of documents could also be automated in the future?
How Buildsimple Guides You Step by Step
Buildsimple treats invoice receipt as a process. Your invoices and receipts can flow into a shared pipeline. There, the system quickly determines whether a document is an e-invoice or a ZUGFeRD invoice. These documents can be routed directly to the appropriate processing step, rather than going through unnecessary sorting and classification.
- Early Format Detection
- Routing of E-Invoices and ZUGFeRD
- PDF and XML Processing
- Interpretation of Payment Terms
- Reconciliation with Vendor Master Data
- Reconciliation with order, contract, and goods receipt data
- Monitoring and Error Handling
- Manual Review in Ambiguous Cases
This creates a standardized process for your invoice processing. You start with incoming invoices and can later integrate additional document types and parts of your incoming mail.
How Buildsimple Guides You Step by Step
Buildsimple treats invoice receipt as a process. Your invoices and receipts can flow into a shared pipeline. There, the system quickly determines whether a document is an e-invoice or a ZUGFeRD invoice. These documents can be routed directly to the appropriate processing step, rather than going through unnecessary sorting and classification.
- Early Format Detection
- Routing of E-Invoices and ZUGFeRD
- PDF and XML Processing
- Interpretation of Payment Terms
- Reconciliation with Vendor Master Data
- Reconciliation with order, contract, and goods receipt data
- Monitoring and Error Handling
- Manual Review in Ambiguous Cases
This creates a standardized process for your invoice processing. You start with incoming invoices and can later integrate additional document types and parts of your incoming mail.
The Final Step
Would you like to know how to automate your invoice processing?
During the e-invoice review, we’ll work together to examine 3–5 typical examples from your incoming invoices. Based on your formats, invoice types, and exceptions, we’ll show you which processes can be automatically recognized, verified, assigned, and forwarded to the next step in the workflow.
This will highlight where information is missing, which cases require manual review, and how Buildsimple can speed up your incoming invoice process. Using your specific examples, not abstract concepts.
To do this, simply bring 3–5 typical incoming invoices with you: for example, e-invoices, ZUGFeRD, XML, PDF, or cases with unclear information.
Sabrina Terbille
Sales
Martin Jarosch
Sales