eInvoices (XML & PDF/A files)
XRechnung 2.0 – 3.0ZUGFeRD 2.0 – 2.3Factur-X 1.0UN/CEFACT CIIUBL 2.1
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
- On October 15 2024, the Federal Ministry of Finance published the official BMF letter on the introduction of mandatory e-invoicing from January 1, 2025. The direct target group of the letter are the downstream tax authorities; it specifies in more detail how tax issues relating to electronic invoices are to be handled by the authorities in the relationship between tax offices/taxpayers and which requirements apply. As the letter specifies the provisions of the Growth Opportunities Act, companies can now find out more precisely than in the law how the tax authorities will implement the provisions relating to e-invoicing from 1 January 2025 and what companies therefore need to bear in mind
- 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.
