E-Rechnung (E-Invoice)
A structured electronic invoice in a machine-readable format (XML or hybrid PDF+XML). Mandatory for German B2B transactions from 1 January 2025 under the Wachstumschancengesetz.
The E-Rechnung is a structured electronic invoice that machines can read directly, not a PDF or scanned paper invoice attached to an email. Germany made E-Rechnung mandatory for domestic B2B transactions starting 1 January 2025, as part of the Wachstumschancengesetz (Growth Opportunities Act).
What counts as an E-Rechnung
To qualify under German law, an invoice must:
- Be in a structured electronic format that complies with EU standard EN 16931.
- Contain all required invoice fields in machine-readable form (issuer, recipient, line items, tax breakdown, totals).
- Be transmitted electronically (email, dedicated portal, API).
The two accepted formats in Germany are:
- XRechnung — pure XML, no human-readable layer.
- ZUGFeRD 2.x — hybrid PDF/A-3 with embedded XML. Human-readable on screen, machine-readable from the XML.
A scanned PDF or a PDF generated by Word does not qualify, even if it contains the same information.
Timeline for B2B watch dealers
| Date | Obligation | |---|---| | 1 Jan 2025 | All German B2B recipients must be able to receive E-Rechnungen | | 31 Dec 2026 | Dealers with prior-year revenue under €800,000 can still send paper or PDF invoices | | 31 Dec 2027 | Same exemption raised threshold for some smaller dealers | | 1 Jan 2028 | E-Rechnung mandatory for sending in all B2B contexts |
For most watch dealers — who exceed €800,000 in annual gross sales easily — the practical switch happens before 2027.
What stays the same
- B2C invoices (to private end-customers) do not require E-Rechnung. A normal PDF is fine.
- Foreign customers outside Germany continue to receive invoices in whatever format the relationship requires.
- Differenzbesteuerung invoices are issued as E-Rechnung too, with the special legal note encoded in the XML.
What dealers need to do
- Receive: be able to accept ZUGFeRD or XRechnung from suppliers. An email inbox plus archive system is the minimum.
- Send: invoicing software that emits ZUGFeRD or XRechnung is the simplest path. Manual XML editing is not realistic.
- Archive: keep E-Rechnungen for 10 years in their original machine-readable format under GoBD. A printed copy does not satisfy the archival requirement.
Related: xrechnung, zugferd, gobd, differenzbesteuerung.