Jens Bornemann
Is Service Account Manager at KUMAVISION.
From January 1, 2025, a new regulation will come into force in Germany: the e-invoicing requirement. This means that companies in the domestic B2B sector must receive and process electronic invoices (e-invoices). The public sector has already switched to e-invoicing. It can also be assumed that in the medium term, e-invoicing will also be mandatory for cross-border payments within the EU.
What is an e-invoice?
In future, an e-invoice will only be considered an invoice that is issued, transmitted or received in a structured electronic format and can be further processed electronically. The requirements of Directive 2014/55/EU - and thus the European standard EN-16931 - must be observed.
The e-invoice is not a single format, but can take the following valid forms, among others:
- XRechnung (from version “XStandard”) (XML-based)
- ZUGFeRD (from version 2.0.1) (hybrid data format PDF + XML)
- PEPPOL (from BIS Billing 3.0) (XML-based)
- EDI procedure
Paper invoices and electronic invoices that do not meet the above requirements will fall under the new term "other invoice". A PDF invoice sent by email will therefore no longer be considered an e-invoice from 2025, but an "other invoice".
Who does this apply to?
This new obligation affects all companies that conduct B2B transactions within Germany. Regardless of your company size, if you do business with other companies, you should be prepared to receive and process e-invoices.
What exceptions are there?
Some exceptions still exist, for example for very small amounts (invoices under 250 euros) or certain types of services such as transport tickets. In addition, "other invoices" can continue to be sent in paper form or as a PDF with the consent of the recipient until the end of 2027 if the previous year's turnover is less than 800.000 euros.
Appointment overview
- 1 January 2025: Obligation to receive e-invoices comes into force.
- Until December 31, 2026: Transitional period for paper and PDF invoices with the consent of the recipient.
- From January 1, 2028: All B2B invoices must fully comply with e-invoice requirements.
What should we do now?
Companies should check early on how well their ERP system is prepared to process e-invoices. This should ensure that you are able to process different formats (e.g. XRechnung, ZUGFeRD or PEPPOL), as the exact format can be negotiated between companies.
Information for Microsoft Dynamics users and KUMAVISION customers
There are different ways depending on the ERP software you are currently using. We would be happy to advise you.
Microsoft Dynamics 365 Business Central from version 23.2
The standard version of Business Central enables the sending and receiving of electronic invoices and credit notes in the PEPPOL format, which is supported by leading providers of document exchange services. The initial step to configure electronic documents (e-invoices) involves setting up an e-document service. In addition to continia Document Capture & Document Output is an alternative solution from the IT system house Sievers which also offers comprehensive support for electronic invoices
Continia Document Capture & Document Output from Microsoft Dynamics NAV 2013R2
With the current Document Capture version "DC 2024 R1" entire documents can be exchanged, both inbound and outbound (PEPPOL format). This Document Capture version can be implemented from Business Central 22 to Business Central 24 and Business Central 14(fob). However, the Document Capture version with Business Central 14 is not WebClient capable. Sending e-invoices in "ZUGFeRD" format is also only possible with "Document Output".
Sievers E-Invoice
The Sievers E-Invoice enables users of Microsoft Dynamics 365 Business Central to completely convert their invoicing processes to electronic systems. This add-on uses a machine-readable, electronic document format and creates, sends and receives invoices automatically, without media disruption and in accordance with the EU directives EN 16931 and the federal e-invoicing regulation.
Get advice now!
Are you a KUMAVISION customer? We would be happy to advise you on how to best implement e-invoicing for your ERP industry solution and your version.
Are you not yet one of our customers? Then use the introduction of e-invoicing to switch to a modern ERP industry software that will help you digitize and automate your company processes in a time-saving way, not just in financial accounting. By the way: Thanks to the Software-as-a-Service (SaaS) operating model, you can always work with the latest version thanks to automatic updates and are perfectly prepared for future regulatory changes.
Arrange a consultation now with your personal customer advisor or at This email address is being protected from spam bots! To display JavaScript must be turned on. and 07544 966-200.
