E-Invoicing Requirement 2026 – Key Points at a Glance
Obligation to Receive Structured E-Invoices Applicable in the B2B sector since January 1, 2025. Accepted formats: XRechnung ZUGFeRD (EN 16931-compliant)
Legal references: § 14 para. 1–3 UStG, § 27 para. 39 UStG, § 33–34 UStDV-E
The E-invoicing requirement applies to domestic B2B transactions, i.e., invoices between companies based in Germany.
Important:
PDF invoices do not count as E-invoices according to EN 16931. Only structured formats like XRechnung or ZUGFeRD are accepted.
A suitable E-invoicing software is or will be indispensable for companies. Early adoption helps reduce later process costs.
For small businesses, this distinction is particularly relevant, because many have previously worked with Word or Excel invoices that were sent as PDFs. This method will no longer be sufficient in the future, even if all mandatory information is included. Without a structured data format, the invoice cannot be processed automatically and therefore does not qualify as an e-invoice.
The real change does not lie in the invoice itself, but in the technical verification and archiving requirements, which can hardly be implemented economically without software.
E-Invoicing Requirement 2026 – Key Points at a Glance
Obligation to Receive Structured E-Invoices Applicable in the B2B sector since January 1, 2025. Accepted formats: XRechnung ZUGFeRD (EN 16931-compliant)
Legal references: § 14 para. 1–3 UStG, § 27 para. 39 UStG, § 33–34 UStDV-E
The E-invoicing requirement applies to domestic B2B transactions, i.e., invoices between companies based in Germany.
Important:
PDF invoices do not count as e-invoices according to EN 16931. Only structured formats like XRechnung or ZUGFeRD are accepted.
A suitable e-invoicing software is or will be indispensable for companies. Early adoption helps reduce later process costs.
For small businesses, this distinction is particularly relevant, because many have previously worked with Word or Excel invoices that were sent as PDFs. This method will no longer be sufficient in the future, even if all mandatory information is included. Without a structured data format, the invoice cannot be processed automatically and therefore does not qualify as an e-invoice.
The real change does not lie in the invoice itself, but in the technical verification and archiving requirements, which can hardly be implemented economically without software.
Explore ITISeasy.business Invoicing Features
E-Invoicing in ITISeasy.business – Fully Ready in V18
NEW in Version 18
Our e-invoicing tools, introduced in V16, are now enhanced and included at no extra cost in V18:
Automatically reads PDF invoice data
Prevents double entries through intelligent duplicate detection
Accepts & processes multiple incoming invoice formats
Embedded XML support (Factur-X / ZUGFeRD / XRechnung)
Outgoing e-invoices are enriched with XML for legal compliance
Incoming invoice processing for X-invoices is underway
E-Invoicing in ITISeasy.business – Fully Ready in V18
NEW in Version 18
Our e-invoicing tools, introduced in V16, are now enhanced and included at no extra cost in V18:
Automatically reads PDF invoice data
Prevents double entries through intelligent duplicate detection
Accepts & processes multiple incoming invoice formats
Embedded XML support (Factur-X / ZUGFeRD / XRechnung)
Outgoing e-invoices are enriched with XML for legal compliance
Incoming invoice processing for X-invoices is underway
E-Invoicing Workflow Made Simple
E-Invoicing Workflow Made Simple
Outgoing Invoices
Create invoices as usual in ITISeasy.business
Use “Send & Print” to include embedded XML
Email is automatically generated from templates
Optional: Attach separate XML file alongside PDF
Formats supported:
ZUGFeRD 2.2 / Factur-X 1.0
XRechnung
Incoming Invoices
Multi-format support for incoming invoices
Automatic data extraction
Integration with supplier records
Smart alerts for duplicates and discrepancies
Outgoing Invoices
Create invoices as usual in ITISeasy.business
Use “Send & Print” to include embedded XML
Email is automatically generated from templates
Optional: Attach separate XML file alongside PDF
Formats supported:
ZUGFeRD 2.2 / Factur-X 1.0
XRechnung
Incoming Invoices
Multi-format support for incoming invoices
Automatic data extraction
Integration with supplier records
Smart alerts for duplicates and discrepancies
What software solutions are available for E-invoicing?
Invoice programs with E-invoicing functionality allow you to create and send invoices, supplemented by the generation of XRechnung or ZUGFeRD files. Thanks to their cost efficiency and easy setup, they are particularly suitable for freelancers and small businesses. Unfortunately, document management, reporting, and interfaces for tax advisors are often only available via additional modules.
Accounting software with integrated E-invoice delivery covers not only invoice creation, but also documents, accounts, reporting, and incoming payments, providing a solid solution for small businesses with regular business activity. It should be considered whether the significantly higher setup and learning effort is truly worth it relative to the business volume.
ERP systems for growing companies offer much more than just accounting, integrating all business areas from project management, inventory, purchasing, marketing, and time tracking into a comprehensive business solution. Here, all important E-invoicing functions are embedded into the company processes. Thanks to their enormous scalability, these solutions are particularly interesting for growing businesses.
Converter and interface tools for existing systems convert invoice data into XRechnung or ZUGFeRD files. However, these are only suitable as a temporary solution to meet legal requirements if the entire IT landscape cannot be upgraded immediately. In the long term, they are less attractive if legal requirements are to be fulfilled cleanly, reliably, and with minimal effort.
What software solutions are available for E-invoicing?
Invoice programs with E-invoicing functionality allow you to create and send invoices, supplemented by the generation of XRechnung or ZUGFeRD files. Thanks to their cost efficiency and easy setup, they are particularly suitable for freelancers and small businesses. Unfortunately, document management, reporting, and interfaces for tax advisors are often only available via additional modules.
Accounting software with integrated E-invoice delivery covers not only invoice creation, but also documents, accounts, reporting, and incoming payments, providing a solid solution for small businesses with regular business activity. It should be considered whether the significantly higher setup and learning effort is truly worth it relative to the business volume.
ERP systems for growing companies offer much more than just accounting, integrating all business areas from project management, inventory, purchasing, marketing, and time tracking into a comprehensive business solution. Here, all important E-invoicing functions are embedded into the company processes. Thanks to their enormous scalability, these solutions are particularly interesting for growing businesses.
Converter and interface tools for existing systems convert invoice data into XRechnung or ZUGFeRD files. However, these are only suitable as a temporary solution to meet legal requirements if the entire IT landscape cannot be upgraded immediately. In the long term, they are less attractive
Good to Know: What Is (and Isn't) an E-Invoice?
Valid E-Invoice: Machine-readable XML formats like XRechnung (Germany) ZUGFeRD / Factur-X (Germany & France)
Legally, an invoice is only considered an E-invoice if it is provided in a structured electronic format that allows for automatic machine processing. The basis for this is the European standard EN 16931, which defines the mandatory information in a binding manner.
NOT an E-Invoice: PDF, Word, or scanned documents
By contrast, PDF invoices without embedded XML data, scans of paper invoices, image files, or simple email texts containing invoice information are not considered e-invoices. These forms are still recognized as electronic documents for tax purposes but do not meet the requirements of an e-invoice under the new regulations.
Good to Know: What Is (and Isn't) an E-Invoice?
Valid E-Invoice:
Machine-readable XML formats like
XRechnung (Germany)
ZUGFeRD / Factur-X (Germany & France)
Legally, an invoice is only considered an e-invoice if it is provided in a structured electronic format that allows for automatic machine processing. The basis for this is the European standard EN 16931, which defines the mandatory information in a binding manner.
NOT an E-Invoice:
PDF, Word, or scanned documents
By contrast, PDF invoices without embedded XML data, scans of paper invoices, image files, or simple email texts containing invoice information are not considered e-invoices. These forms are still recognized as electronic documents for tax purposes but do not meet the requirements of an e-invoice under the new regulations.
We've Been Ready Since Odoo V8
Our e-invoicing expertise runs deep.
We developed our first ZUGFeRD-compliant module for Odoo 8 – long before many ERP vendors even considered the feature.
Full support for embedded XML
Legally compliant format generation
Real-time document validation
What You Should Do Now
If you’re not using ITISeasy.business yet:
We’ll help you switch and become e-invoice ready before 2025.
Already using ITISeasy.business?
Let’s review your current configuration and ensure full readiness for 2025.
Conclusion – Prepare Now, Save Time and Effort
The E-invoicing requirement represents an important step in the long-term transition of tax and accounting processes to structured, digitally analyzable data. Deadlines are set, and the requirements from the legislator are clearly defined. Those who fail to act now will soon face time pressure and higher costs.
Take this opportunity to review outdated processes and implement the transition to suitable E-invoicing software early. By clearly structuring internal processes, you will benefit not only from legal compliance but also from faster booking processes, greater transparency, and increased efficiency of your teams.
Important: Those who manage to create a synergy between appropriate technology and structured workflows will have a clear advantage.
E-invoicing software provides security in terms of correct data formats, archiving, invoice verification, and meeting deadlines. This combination prevents legal obligations from becoming an additional burden.
We are happy to support you in structuring your processes and optimizing them for E-invoicing.
What You Should Do Now
If you’re not using ITISeasy.business yet:
We’ll help you switch and become e-invoice ready before 2025.
Already using ITISeasy.business?
Let’s review your current configuration and ensure full readiness for 2025.
Conclusion – Prepare Now, Save Time and Effort
The E-invoicing requirement represents an important step in the long-term transition of tax and accounting processes to structured, digitally analyzable data. Deadlines are set, and the requirements from the legislator are clearly defined. Those who fail to act now will soon face time pressure and higher costs.Take this opportunity to review outdated processes and implement the transition to suitable e-invoicing software early. By clearly structuring internal processes, you will benefit not only from legal compliance but also from faster booking processes, greater transparency, and increased efficiency of your teams.
Important: Those who manage to create a synergy between appropriate technology and structured workflows will have a clear advantage.
E-invoicing software provides security in terms of correct data formats, archiving, invoice verification, and meeting deadlines. This combination prevents legal obligations from becoming an additional burden.
We are happy to support you in structuring your processes and optimizing them for e-invoicing.
ITIS AG – Your E-Invoicing Implementation Partner
We don’t just offer software — we deliver:
Compliance with EU & German legal standards
End-to-end e-invoicing strategy
Expert support team
Integration with existing processes
Combine it with ITISeasy.email for end-to-end automation.
ITIS AG – Your E-Invoicing Implementation Partner
We don’t just offer software — we deliver:
Compliance with EU & German legal standards
End-to-end e-invoicing strategy
Expert support team
Integration with existing processes
Combine it with ITISeasy.email for end-to-end automation.
Don’t Wait —
Be E-Invoice Ready Today!
Germany’s e-invoicing mandate is around the corner.
ITISeasy.business makes the transition seamless, secure, and smart.
Don’t Wait —
Be E-Invoice Ready Today!
Germany’s e-invoicing mandate is around the corner.
ITISeasy.business makes the transition seamless, secure, and smart.