E-Invoice: FAQs at a Glance

FAQs at a Glance

E-Invoicing:
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 1 January 2025 for deliveries and services taxable in Germany E-Invoices can be received and processed – regardless of whether the company is operated as a main or secondary business. Companies must also ensure the audit‑proof and GoBD‑compliant archiving of the e‑invoices.

What does GoBD mean?

The GoBD regulates the Gprinciples for oproper management and storage of Bbooks, records and documents in electronic form as well as for Ddata access. More information can be obtained 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*:

Anyone acting as a supplier or contractor for a public client must, from an amount of 1,000 euros, already issue e-invoices. From 2025 the e-invoice also mandatory in the B2B sector. Therefore all companies check, whether their invoicing software create e-invoices can or switch to such one.

  • Uniform and clear standards simplify invoicing long-term.
    • The automatic validation of the invoice protects against errors.
    • If errors occur, can these more easily and faster than with a paper invoice be corrected.
    • Saving on postage and paper.
    • Shortened processing times and faster handling lead to quicker payments.
    • Fast and reliable transmission through digital transfer.
    • The introduction of e-invoices means that many companies must revise their internal processes .
    • When sending digitally via email can sensitive data be intercepted.
    • Databases or software for the e‑invoice could be hacked .
    • An erroneous e‑invoice can be automatically rejected and the payment is 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-Invoice must the same statutory mandatory information as previous invoices contain. If the invoice to an authority is sent, it must also have the Leitweg-ID of the invoice recipient displayed. Additionally, for the E-Invoice the Format ZUGFeRD or XRechnung mandatory.

    Exception: A format has been agreed between the invoice issuer and the invoice recipient that enables correct and complete extraction from the E-Invoice while taking the VAT Act into account.

    ZUGFeRD:

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

    XRechnung:

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

    Yes, absolutely! Also für the e‑invoices apply (as already for years für digitally sent conventional invoices) the so‑called „Gprinciples for oorderly management and storage of Bbooks, records and documents in electronic form as well as for Daccess“ (GoBD). (Exception: There already exists a suitable, GoBD‑compliant digital document archiving. Info: here.) A simple, secure and affordable 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, a GoBD-compliant mail archiving is not possible. Setting up a folder “Archive” for storage is not enough. Because a mail archive must meet certain requirements – for example revision-proof . Compact info can be found in our Wiki , detailed information can be found in our White Paper on GoBD-compliant mail archiving.

    No, this does not meet the requirements of the GoBD. You absolutely need a tamper‑proof email archiving for your E–Invoices as well as for all other mails that are required to be archived under commercial and tax law. Details can be found 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 at all! These providers do not offer suitable interfaces, through which E‑mails can be handed over to an Archivlösung übergeben werden können.

    With these IMAP mailboxes you cannot archive your emails and attachments in a GoBD-compliant way. But there is a solution: LWsystems organizes the migration for you to the LWsystems Cloud  (Server location: Germany). In the LWsystems Cloud you can Groupware Zimbra use and choose between mailboxes of any size – from simple IMAP mailboxes to full Groupware mailboxes. You can of course also use with Microsoft Outlook. In addition to mail archive, mail and Groupware servers, the LWsystems Cloud offers you numerous other open source solutions: From File Sync & Share, video meetings or cloud backup: We provide you in the LWsystems Cloud a all‑round package tailored to your needs together – including service and hosting.

    For you there is „Benno Cloud Enterprise for Microsoft 365/Exchange Online“ from LWsystems available. As a cloud archiving provider, LWsystems provides you free of charge a so‑called „Journal Mailbox address“ available. You use this in the Exchange Admin Center in the area of the so‑called Journaling Mailbox. If you set your journal rules correctly there, your archiving‑required E‑mails and E‑invoices immediately fast, audit‑proof and cost‑effective as well as especially GoBD‑compliant in archived in the cloud.

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

    Für laypeople, the legal requirement to archive their emails GoBD-compliant can be a challenge. Für IT specialists like LWsystems it is part of the normal daily work. The less IT-Know-how you bring, the more comfortable ready-made Cloud-Lösungen 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 arise from Benno Cloud Enterprise including Benno MailArchiv: All emails are fully text-indexed directly during archiving and are therefore searchable and findable in seconds for any content! Natürlich GoBD-compliant.

    *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.

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