E-invoice by email
Sending a German e-invoice by email: what is allowed and what matters
Short answer: a structured e-invoice (ZUGFeRD/Factur-X as PDF/A-3, or XRechnung as XML) may be sent by email as an attachment — no transmission channel is prescribed in German B2B. What matters is the format of the file: it must contain an EN 16931-compliant data set. A plain image PDF is not enough.
E-invoice by email vs ordinary PDF by email
- Plain image PDF — not an e-invoice; no structured part; must be captured manually.
- ZUGFeRD/Factur-X (PDF/A-3 + XML) — a full e-invoice; looks like a normal PDF, carries the EN 16931 data set embedded as CII XML.
- XRechnung (.xml) — a full e-invoice; pure XML, readable only via a viewer or validator.
ZUGFeRD/Factur-X is the most practical choice for email: the recipient sees a normal PDF invoice and their accounting system reads the embedded data set automatically.
Step by step: send a German e-invoice by email
- Generate the file. Create an EN 16931-compliant ZUGFeRD/Factur-X or XRechnung file — not a plain PDF. fakturai generates the file from your JSON payload and checks it against a KoSIT-aligned accept gate before returning it.
- Validate before sending. Upload the file to the free validator and confirm EN 16931 compliance before you send. A faulty data set will be rejected or manually re-entered by the recipient.
- Attach and send. Attach the ZUGFeRD/Factur-X PDF or XRechnung XML file. In B2B no separate recipient consent is needed — they are obliged to accept structured e-invoices since 2025.
- Archive the original. GoBD-compliant retention: keep the original file unchanged for 8 years.
What the recipient can insist on
Since 1 Jan 2025, domestic B2B recipients must accept structured e-invoices. They may — but do not have to — also accept plain PDFs during the transition. The recipient can now insist on the EN 16931-compliant file and reject a plain PDF.
Validating an e-invoice received by email
As the recipient: download the attachment and validate it technically before importing into DATEV or an ERP. The free fakturai validator checks XRechnung XML and ZUGFeRD/Factur-X files against EN 16931 with no account.
Validate an e-invoice for free
What fakturai does not replace
fakturai generates and checks the technical format and structural compliance per EN 16931 with a KoSIT-aligned accept gate. Content and tax correctness, GoBD-compliant archiving, the choice of transmission channel and accounting treatment remain your responsibility. fakturai makes no legal, tax or delivery guarantees.
Next step
Free German e-invoice validator · Create an API key
Related: XRechnung or ZUGFeRD · Receiving German e-invoices · GoBD-compliant archiving · Transition periods 2025–2028