eInvoices (XML & PDF/A files)
Support ofXRechnungZUGFeRDFactur-X UN/CEFACT CIIUBLPeppol BIS BillingAll versions & extensions are supported
eInvoicing is an important topic in the B2B sector in Germany. Since the beginning of 2025, the receipt of eInvoices has been required by law. From 2028, invoices are to be processed exclusively electronically, which is why companies are now looking for a tool that can take on this task. soft Xpansion offers ready-made software and a development tool that will equip you for eInvoicing.
In Germany, eInvoicing is mandatory!
- Legal basis: Growth Opportunities Act, Value Added Tax Act & BMF letter
- Answers to many questions can be found in the BMF’s online FAQ on eInvoicing between companies
- 28.7.2025: FeRD (Forum elektronische Rechnung Deutschland) and KoSIT (Koordinierungsstelle für IT-Standards) have published joint guidance on their websites entitled “Mandatory information in accordance with the Value Added Tax Act.” This guidance presents a table showing the assignment of mandatory information in accordance with the Value Added Tax Act (UstG) to the corresponding fields in accordance with EU standard EN16931 for electronic invoices. The table thus shows in which data field of EN16931 the respective mandatory information under value added tax law is to be implemented
- 14.07.2025: Second amendment letter from the Federal Ministry of Finance (BMF) on the so-called GoBD published. The amendments primarily concern the requirements for the form and storage of electronic documents and the machine readability of structured invoice data formats, which must be observed in light of the e-invoicing requirement that will come into effect on January 1, 2025. Key changes: Archiving of the structured part (XML) is sufficient if the PDF part does not contain any tax-relevant information; no obligation to provide a PDF copy for outgoing invoices if the invoicing program used can generate an identical multiple copy of the e-invoice at any time; as a rule, the receipt format must be archived; conversion is only permitted under certain conditions; Hybrid formats such as ZUGFeRD are explicitly mentioned in the GoBD. The complete letter can be found at Ministry website
- On October 15, 2024, the Federal Ministry of Finance (BMF) published the official BMF letter on the introduction of mandatory e-invoicing from January 1, 2025. The letter is aimed directly at the downstream tax authorities and specifies in more detail how tax issues relating to electronic invoices are to be handled by the authorities in their dealings with tax offices and taxpayers, and which requirements apply. As the letter specifies the provisions of the Growth Opportunities Act, companies learned for the first time in greater detail than in the law how tax offices will implement the provisions regarding e-invoicing from January 1, 2025, and what companies must therefore take into account
- Object: from 1.1.2025, the receipt of eInvoices will initially be mandatory between companies based in Germany (B2B), exceptions to the obligation (e.g. for small-value invoices, that means with an invoice amount of up to €250, travel tickets, invoices to associations, services to foreign entrepreneurs) have been defined, transitional regulations will apply to the issuing of eInvoices for the years 2025 to 2027 (see Section 27 (38) and (39) UStG)
- Basic definition: from 2025, eInvoices within the meaning of the law are only those invoices that comply with EU standard EN 16931
Advantages of the electronic invoice
Schedule* eInvoice 2025 – 2030** (Germany)*For the creation of B2B invoices; mandatory for receipt since 1.1.2025**Exceptions for low-value invoices, tickets, etc. not included here
The eInvoicing solutions from soft Xpansion
Perfect E-Rechnung
With Perfect E–Rechnung, soft Xpansion offers an installable solution for creating, converting and processing e-invoices in the XRechnung, ZUGFeRD & FACTUR-X formats.
PDF Xpansion SDK
Developers can use the PDF Xpansion SDK to add e-invoice functionality to their software. The SDK supports both UBL and UN/CEFACT syntax.
