Basics
What is a German e-invoice? Definition, formats and the mandate
Short answer: a German e-invoice (E-Rechnung) is an invoice in a structured, machine-readable data format that follows the European norm EN 16931 — not a scanned document and not an ordinary PDF. The invoice data lives as XML so software can process it automatically. The common German formats are XRechnung (pure XML) and ZUGFeRD/Factur-X (a PDF with embedded XML).
Definition: what makes an invoice an e-invoice
Legally, an e-invoice is an invoice that is issued, transmitted and received in a structured electronic format and enables automatic, electronic processing. The reference standard is EN 16931. What matters is not that the invoice is sent "digitally", but that its contents exist as a data set — amount, tax rates, line items, delivery date, recipient — rather than only as a picture for the human eye.
Why a PDF (on its own) is not an e-invoice
This is the most common misconception. A PDF sent as an email attachment is an electronic transmission, but not an e-invoice — a classic PDF only carries an image of the invoice, not structured data, so software cannot reliably read the fields. It only becomes an e-invoice once the data is structured per EN 16931 (as XRechnung XML or as a ZUGFeRD hybrid with embedded XML).
The German formats: XRechnung and ZUGFeRD/Factur-X
- XRechnung — a pure XML file with no embedded visual view. The standard for dealing with public-sector buyers (B2G), where it is addressed via a Leitweg-ID routing ID.
- ZUGFeRD / Factur-X — hybrid formats: a PDF with the structured XML data set embedded inside. Humans see the invoice in any PDF reader; accounting software reads the XML automatically. Usually the easiest entry point for B2B.
Both satisfy EN 16931 — but not every profile is enough: very reduced ZUGFeRD profiles (e.g. MINIMUM) do not contain all mandatory fields of a full invoice. Which format and profile fits you is covered in XRechnung vs ZUGFeRD.
Since when is e-invoicing mandatory in Germany?
The obligation is phased — receiving first, issuing later:
- Since 1 Jan 2025: domestic B2B businesses must be able to receive e-invoices. An email address is enough.
- Through end of 2026: paper and PDF invoices remain allowed in B2B during the transition (with the recipient's consent).
- Through end of 2027: extended transition for smaller businesses with up to €800,000 prior-year turnover.
- From 1 Jan 2028: e-invoicing becomes mandatory for domestic B2B in principle.
Details: the German e-invoicing mandate and the transition periods 2025–2028.
Is my e-invoice valid? Check it for free
A file can open and look "right" yet still be technically incomplete. Whether it really meets EN 16931 is only shown by a technical check: structure, mandatory fields, totals, VAT and a KoSIT-aligned accept gate. The free fakturai validator reads ZUGFeRD, Factur-X and XRechnung files and checks them in one step — no account needed.
Check a German e-invoice for free
What fakturai does not replace
fakturai checks the technical format and structural compliance per EN 16931 with a KoSIT-aligned accept gate. The content and tax correctness of the invoice, proper archiving and accounting treatment remain your responsibility. fakturai is not tax advice and makes no legal, tax or delivery guarantees.
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Free German e-invoice validator
Related: Why a PDF is not an e-invoice · ZUGFeRD, Factur-X, XRechnung and EN 16931 · Validation checklist · Leitweg-ID for XRechnung (B2G)