Mandatory e-invoicing from 2025 | webPDF

E-invoice with webPDF

Introduction of mandatory electronic invoicing in Germany from January 1, 2025​

From January 1, 2025, a significant change in accounting comes into force in Germany: electronic invoicing becomes mandatory for all companies in the B2B sector. This measure aims to drive digitalization and increase efficiency in accounting.

What does the new regulation mean?​

Electronic invoices, also known as e-invoices, must be issued, transmitted, and received in a structured electronic format in accordance with the European standard EN 16931. Simple PDF documents or other unstructured formats such as .tif or .jpeg are not considered e-invoices and do not meet the new requirements.

Advantages of e-invoicing​

The introduction of e-invoicing brings numerous advantages:

  • Increased efficiency: Automatic processing of invoice data reduces manual input and associated errors.
  • Cost savings: Companies can achieve considerable savings through uninterrupted digital invoice processing.
  • Environmentally friendly: Eliminating paper reduces the ecological footprint.

ZUGFeRD 2.3: The new version of the e-invoice format​

Version 2.3 of the ZUGFeRD format was announced alongside the introduction of mandatory e-invoicing. ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid invoice format that contains both structured XML data and a visually readable PDF/A-3 document.

New features in ZUGFeRD 2.3​

Version 2.3 brings important improvements:

  • Enhanced interoperability: Adjustments in the EXTENDED profile improve compatibility with the French B2B e-invoicing obligation.
  • Rounding accuracy: In the new version, rounding inaccuracies in the EXTENDED profile are permitted to a certain extent.

Conclusion​

The mandatory introduction of electronic invoicing and the update of the ZUGFeRD format mark an important step toward digitalization and increased efficiency in German accounting. Companies should familiarize themselves with the new requirements early and adapt their systems accordingly to benefit from e-invoicing.

webPDF & ZUGFeRD​

webPDF can support the creation of ZUGFeRD-compliant invoices. With webPDF, companies can embed XML data in PDF/A-3 documents in accordance with the ZUGFeRD specifications and thus meet the requirements of the new regulations.