German B2B E-Invoicing Compliance (2025-2028) FAQs

Question 1

Does a standard PDF count as an e-invoice under the new law?

Accepted Answer

No, a standard PDF is now classified as a 'sonstige Rechnung' (other invoice). A valid e-invoice must be in a structured electronic format like XRechnung (XML) or ZUGFeRD (Hybrid PDF/A-3 with embedded XML).

Question 2

How does this Claude Skill assist tax consultants (Steuerberater)?

Accepted Answer

It provides structured checklists, legal references to BMF circulars, and template letters to help consultants efficiently audit client setups and fulfill their advisory duties under the StBVV.

Question 3

What is the primary mandate for German e-invoicing in 2025?

Accepted Answer

Since January 1, 2025, all domestic German B2B businesses are legally required to be able to receive electronic invoices (eRechnungen) in a structured format according to EN-16931 standards.

Question 4

What are the transitional rules for sending e-invoices?

Accepted Answer

Businesses can continue sending paper or non-structured electronic invoices until December 31, 2026 (or 2027 for small businesses with turnover under €800,000) provided the recipient agrees. From 2028, structured e-invoicing is mandatory for all domestic B2B transactions.

German B2B E-Invoicing Compliance (2025-2028)

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