The e-bill - new requirements for companies

E-invoicing and digitalised invoice processes are intended to ensure faster and more efficient processing of invoices, greater accuracy and a reduction in formal effort. However, the requirements pose challenges for companies: The regulation, which previously only applied to public clients and their invoice issuers in Germany, was extended to the B2B sector on 1 January 2025. Application at EU level as part of the "VAT in the Digital Age" (VIDA) initiative is expected to follow from 2028/2030.

What is an e-bill?

An electronic invoice (e-invoice) is an invoice that is issued, transmitted and received in a structured electronic format and enables electronic processing. An invoice in PDF format does not fulfil this requirement.

Timetable

Transition phase until 2027

The key points of the e-bill at a glance

Mandatory introduction of the EN16931 invoice format (European CEN standard from the B2G sector), i.e. the XRechnung and ZUGFeRD formats that already exist today will generally also be permitted for the B2B sector.
The EDI process with other electronic formats will remain permanently permitted if extraction into EN16931 or into a format that is interoperable with EN16931 is possible.
There are also exceptions. There is no e-invoicing obligation for:
- small value invoices up to a maximum of EUR 250,
- invoices for travel tickets,
- tax-free transactions without the right to deduct input tax,
- B2C transactions.

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What companies should do now

Because of the rapidly evolving heterogeneous regulatory landscape, companies should develop a global strategy for e-invoicing and digital reporting.
In addition to developing a strategy, very concrete steps are required:

Analysing and adapting processes

Review existing ERP systems, analyse your invoicing processes, develop cross-country solutions (ERP-integrated and/or via the involvement of a service provider) and maintain the master data of your creditors and debtors.
Development of a digitalisation strategy

Develop a digitalisation strategy, especially if your company has primarily used analogue invoice formats up to now.
Communication with business partners

Inform suppliers and customers early on about the upcoming changes and the new requirements.

How we support you

Our team of tax experts will be happy to support you with all relevant e-invoicing issues, from identifying requirements to selecting and implementing the right solution for you.

Our colleagues from Digital Process Compliance also support you in adapting and creating digital processes and, as auditors, determine the robustness and conformity of your processes. Our experts support you in the transition to electronic invoice formats and in adapting your processes and internal control system.

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Newsticker

At the e-invoicing summit in Berlin, representatives from business, government and technology providers will come together to discuss current developments in e-invoicing in Germany and the EU. The focus will be on the national implementation of mandatory e-invoicing, European requirements such as VAT in the Digital Age (ViDA), and best practices for practical implementation in businesses.

In France, mandatory e-invoicing for large companies will come into effect on 1 September 2026 – with smaller companies following in stages. The French model is considered particularly complex: for e-reporting to the tax authorities, it is mandatory to engage an external, approved platform provider (‘Plateforme Agréée’, PA), through which the entire reporting process is handled.

XRechnung 4.0 is a new version of the German e-invoicing standard currently being developed, which is closely aligned with the revised EN 16931. Plans include expanded data content, improved interoperability with other European formats and technical updates. Businesses should follow the roadmap and assess in good time which system and process adjustments will be required for the transition.

E-invoicing and SAP Document and Reporting Compliance (DRC)

Find out how SAP Document and Reporting Compliance (DRC) can support you in implementing selected legal requirements for electronic invoicing, and how invoicing processes can be mapped in a structured manner within the SAP environment.

This publication combines key legal frameworks for e-invoicing with practical guidance on implementation in SAP. Using selected examples, we demonstrate how invoicing processes can be designed to be appropriate, traceable and future-proof.

The focus is on a practical approach for project stakeholders.

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