Receiving / Inbound
Receiving German e-invoices: obligations, validation and GoBD archiving for B2B recipients
Short answer: Since 1 Jan 2025, domestic B2B recipients in Germany must be able to receive and process structured EN 16931 e-invoices (ZUGFeRD/Factur-X or XRechnung). A PDF look-alike alone is not sufficient. The structured part is decisive for input VAT deduction and GoBD archiving — the issuer is responsible for content accuracy; the recipient for correct receipt, validation and archival.
Why inbound triggers separate obligations
BMF rules: receipt obligation for domestic B2B applies from 2025-01-01 regardless of recipient turnover size. Recipients must be able to accept a structured e-invoice, validate it, and archive it GoBD-compliant. An “only visually checked” PDF counts as an “other invoice” with full tax consequences (no automatic Vorsteuerabzug, higher documentation burden).
Key principles: structured XML/CII leads for tax relevance (VAT, input deduction); hybrids require valid XML; GoBD demands 8-year retention of the original structured format with integrity and machine readability; recipients should validate before booking/deduction.
Practical inbound receipt steps
- Receive as ZUGFeRD-PDF or pure XML (CII).
- Validate first for free with the KoSIT-Accept-Gate (fakturai validator). Only “accept” + no hard failures gives technical certainty.
- Check VAT mandatory elements in the structured part.
- Archive the original structured dataset (XML) GoBD-compliant for 8 years — intact and machine-readable.
- Document the receipt/validation process in your Verfahrensdokumentation.
What fakturai checks (the KoSIT-Accept-Gate)
Same 4-layer enforcement (PDF/A-3b + CII XSD + Mustang + official KoSIT “accept”). We enforce format and structure to the point the German government reference engine says ACCEPTABLE. We do not validate commercial/tax correctness of amounts or descriptions — that remains the issuer’s sole responsibility (GHOA-1671).
What fakturai does not replace (and does not promise)
Content accuracy, correct tax amounts/rates, proper GoBD archival setup, procedural documentation, bookkeeping duties, and the actual entitlement to input VAT deduction all remain 100% with the issuer and recipient. fakturai provides a format-compliant, KoSIT-accepted e-invoice file. Whether it supports Vorsteuerabzug or survives a tax audit depends on substantive correctness and the recipient’s processes. No guarantees (GHOA-1671).
Next step
Free e-invoice validator (ZUGFeRD / Factur-X / XRechnung) · Create e-invoices via API & MCP
Related: Mandate 2025/2027 · Formats · Technical validation · PDF is not an e-invoice · GoBD · VAT / input tax