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New statutory rule for E-Invoice in Germany

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  • New statutory rule for E-Invoice in Germany

    Hello devs & community,

    is it possible to integrate the ZUGFeRD 2.X ( current Version at time of writing: ) Standard into EspoCRM? A new Law in Germany describes how an E-Invoice has to look in the future ( (transitional period beginn: 1.1.25 end: 1.1.28) ), it could basically be a pdf file with XML Data in it.

    transitional period in details (translated with google from germany to english, source

    Obligation to issue e-invoices from January 1, 2025

    In general, the e-invoicing obligation applies to the receipt of e-invoices from January 1, 2025, and transitional regulations apply to sending them from January 1, 2025 to December 31, 2027. This affects all companies based in Germany with their taxable and taxable sales that they sell or provide to other companies based in Germany (business-to-business - from company to company). Tax-free deliveries and services, small-value invoices under 250 euros and train tickets are not affected by the e-invoicing obligation.
    Transitional regulations for sending from January 1, 2025 to December 31, 2027

    January 1, 2025 - December 31, 2026

    From January 1, 2025, the priority of paper invoices will no longer apply and every company can send e-invoices. However, paper invoices can still be sent. Other electronic formats (PDF, etc.) may only be sent with the consent of the recipient.

    January 1, 2027 - December 31, 2027

    From January 1, 2027, companies with a previous year's turnover of more than 800,000 euros in the business-to-business (B2B) sector are obliged to only send electronic invoices. Companies with a previous year's turnover of less than 800,000 euros may still send paper invoices or - with the consent of the invoice recipient - another electronic invoice format, so-called "other invoices" that do not comply with EN 16931 (PDF etc.) until December 31, 2027. EDI procedures are also permitted until December 31, 2027.

    January 1, 2028

    From January 1, 2028, all companies in the domestic B2B sector must send electronic invoices.

    What does this mean for you in concrete terms?

    Regardless of when you want to switch your invoicing processes in your company to e-invoicing, you must be able to receive e-invoices and process them in your financial accounting systems from January 1, 2025. The sooner you do this, the sooner you can benefit from the advantages of electronic invoicing processes. The DATEV programs already have the “e-invoice” function and can receive, create, send and process the legally required formats in accordance with the EN 16931 standard.​

    Things that should be in XML Format on a special place in the pdf (translated with google from germany to english):

    (4) An invoice must contain the following information:

    1. the full name and address of the entrepreneur providing the service and the recipient of the service,

    2. the tax number issued to the entrepreneur providing the service by the tax office or the VAT identification number issued to him by the Federal Central Tax Office,

    3. the date of issue,

    4. a consecutive number with one or more series of numbers that is assigned once by the invoice issuer to identify the invoice (invoice number),

    5. the quantity and type (common commercial name) of the items delivered or the scope and type of other service,

    6. the time of delivery or other service; in the cases of paragraph 5 sentence 1, the time of receipt of the payment or part of the payment, provided that the time of receipt is fixed and does not coincide with the date of issue of the invoice,

    7. the payment for the delivery or other service broken down by tax rates and individual tax exemptions (§ 10) as well as any reduction in the payment agreed in advance, provided that it is not already included in the payment,

    8. the applicable tax rate and the amount of tax attributable to the payment or, in the case of a tax exemption, an indication that a tax exemption applies to the delivery or other service,

    9. in the cases of § 14b paragraph 1 sentence 5, an indication of the service recipient’s obligation to keep the documents and

    10. in the cases where the invoice is issued by the service recipient or by a third party commissioned by him in accordance with paragraph 2 sentence 2, the indication “credit note”.​


    I think this topic needs to be integrated into EspoCRM itself and especially into the SalesPack Extension.

    Please let us discuss here and find solutions for this important topic.

    Thank you

  • #2
    There's already an active topic:

    UBL XML invoice export is planned to be released in a matter of a few weeks. ZUGFeRD is not yet planned as there is an upstream technical constraint. But eventually it should be resolved.


    • #3
      Please feel free to post in that topic if you have any questions or ideas.