The E-Invoice is coming! Our FAQ answers all your questions. Click here.

E-Invoice: FAQs at a Glance

FAQs at a Glance

E-Invoice:
What you need to know!

The electronic invoice (E-Invoice) becomes mandatory in business transactions between companies (B2B) in Germany. Starting date: January 1, 2025. This means that many companies will have to switch to new invoice formats and software. At the same time, it's the perfect opportunity to take care of your email archiving, ensuring that all relevant emails are archived in compliance with GoBD and in a tamper-proof manner.

Do you have questions about this? In our FAQs, you'll find easy-to-understand answers and solutions to potential problems. Click your way through quickly and easily!

For whom is the E-Invoice mandatory from 2025?

Every entrepreneur in Germany must, from January 1, 2025, receive and process electronic invoices for taxable supplies and services in Germany - regardless of whether the company is operated on a primary or secondary basis. Companies must also ensure the secure and GoBD-compliant archiving of electronic invoices.

What does GoBD mean?

The GoBD regulates the Principles for the proper management and storage of Books, records, and documents in electronic form as well as Data access. You can find more information here.

Your statutory obligations

Today

Conversion to electronic invoicing makes sense

From January 1, 2025

Entrepreneurs can issue electronic invoices in the B2B sector. Companies are obliged to accept electronic invoices. Until the end of the calendar year 2026, paper invoices (and other previous non-electronic invoice formats such as simple PDF files) are permissible.

From January 1, 2027

Entrepreneurs with a previous year's turnover < €800,000 are still allowed to refrain from issuing electronic invoices until the end of 2027, and can therefore still issue conventional invoices.

From January 1, 2028

All entrepreneurs in the B2B sector must mandatorily issue electronic invoices.

This is what you need to know!

All questions and answers about electronic invoicing*:

Whoever is active as a supplier or contractor for a public contracting authority must already issue electronic invoices from a sum of €1,000. From 2025, electronic invoicing is also mandatory in the B2B sector. Therefore, all companies should check whether their invoicing software can generate electronic invoices or switch to such a system.

  • Uniform and clear standards simplify invoicing long-term.
    • The automatic validation of the invoice protects against errors.
    • If errors occur, these can be easier and faster corrected than with a paper invoice.
    • Saving on postage and paper.
    • Shortened processing times and faster processing lead to faster payments.
    • Fast and reliable transmission through digital transfer.
    • The introduction of e-invoices means that many companies have to revise their internal processes.
    • When sending digitally via e-mail, sensitive data can be intercepted.
    • Databases or software for e-invoicing could be hacked.
    • A faulty e-invoice can be automatically rejected and the payment delayed.
    • In the case of falsified and fraudulently launched invoices, the data of the visual record (PDF) may differ from the data of the structured and automatically processable data part of the e-invoice.

    E-Invoices must contain the same statutory information as previous invoices. If the invoice is addressed to an authority, it must also have the guiding ID of the invoice recipient. In addition, the ZUGFeRD format or XRechnung is mandatory for e-invoices.

    Exception: A format has been agreed between the invoice issuer and the invoice recipient that enables the correct and complete extraction from the e-invoice and takes into account the UStG.

    ZUGFeRD:

    • E-invoice format that combines a visual record with an embedded XML data record in a single PDF file.
    • Advantage: The invoice is human-readable (PDF visual record) and automatically processable (XML).
    • Target group: For private sector and public sector.

    XRechnung:

    • A purely XML-based format (no readable PDF contained).
    • Specifically for invoices to public contracting authorities in Germany developed.
    • Strict adherence to statutory requirements.
    • Target group: Mandatory for invoices to German authorities.

    Yes, absolutely! The so-called “Principles for proper management and storage of Books, records and documents in electronic form as well as for Data access“ (GoBD) also apply to e-invoices (as they have for digitally sent conventional invoices for years). (Exception: A suitable, GoBD-compliant digital document archiving already exists. Info: here.) A simple, secure and cost-effective solution for archiving e-mails in the cloud is Benno Cloud Enterprise in the LWsystems Cloud.

    No! Without a suitable archiving solution like Benno MailArchiv, GoBD-compliant email archiving is not possible. Setting up a folder called “Archive” for storage is not sufficient. Because an email archive must meet certain requirements – for example, being tamper-proof. You can find compact information in our wiki and detailed information in our white paper on GoBD-compliant email archiving.

    No, this does not meet the requirements of the GoBD. You urgently need a tamper-proof email archiving for your e-–invoices as well as for all other emails that are subject to archiving obligations in a commercial and tax sense. You can find details in our white paper.

    No. Outlook merely outsources the emails to another Outlook data file (PST file). This does not represent a GoBD-compliant archiving of emails and e-invoices.

    Unfortunately not!These providers do not offer suitable interfaces with which emails can be transferred to an archiving solution in a GoBD-compliant manner.

    You cannot archive your emails and attachments in compliance with GoBD using these IMAP mailboxes. But there is a solution: LWsystems organizes the move to the LWsystems Cloud (server location: Germany) for you. In the LWsystems Cloud, you can use Groupware Zimbra and choose between mailboxes of any size – from simple IMAP mailboxes to entire groupware mailboxes. You can also use these with Microsoft Outlook. In addition to mail archiving, mail, and groupware server, numerous other open-source solutions are available to you in the LWsystems Cloud: From file sync & share, video meetings, or cloud backup: We put together an all-round package according to your needs together – including service and hosting

    For this purpose, LWsystems offers you “Benno Cloud Enterprise for Microsoft 365/Exchange Online“. As a cloud archiving provider, LWsystems provides you with a so-called “Journal Mailbox address” free of charge. You use this in the Exchange Admin Center in the area of the so-called Journaling Mailbox. If you set your journaling rules correctly there, your e-mails and e-invoices are quickly, securely, and cost-effectively and, above all, GoBD-compliant archived in the cloud

    The same applies here as to the question “I have one or more mailboxes from T-Online, GMX, web.de & Co. What can I do to ensure my e-invoices and emails are archived in compliance with GoBD?“ Migrating to LWsystems Cloud is a simple, secure, fast, and GoBD-compliant solution.

    For laypeople, the legal requirement to archive emails in compliance with GoBD can be a challenge. For IT specialists like LWsystems, it's part of their normal working day.The less IT knowledge you have, the more comfortable pre-configured cloud solutions are like Benno Cloud Enterprise, which can be tailored to your needs. This saves you nerves, time, and money! Inform yourself now and take advantage of all the benefits that Benno Cloud Enterprise, including Benno MailArchiv, offers:All emails are fully text-indexed directly when archived and can thus be searched and found in seconds according to any content! Naturally, in compliance with GoBD.

    *This list of questions and answers does not claim to be complete and does not constitute legal advice. It is solely for general information. We assume no responsibility for the accuracy or completeness of the information. Any liability is excluded.

    Contact

    info@benno-mailarchiv.de +49 (0)5403 880 17-50
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