Receiving e-invoices: mandatory for all businesses since 2025

Since 1 January 2025, an email with a PDF attachment is no longer automatically sufficient for invoices addressed to businesses: all businesses based in Germany must be able to receive structured e-invoices in XRechnung or ZUGFeRD format, regardless of their size.

In brief: since 1 January 2025, all businesses based in Germany are required under § 14 UStG (the German VAT Act) to be able to receive structured e-invoices in XRechnung or ZUGFeRD format (from version 2.0.1) – this also applies to small businesses (Kleinunternehmer) and landlords. Technically, an ordinary email inbox is enough. Businesses that cannot process e-invoices mainly risk problems with deducting input VAT.

Who is required to receive e-invoices?

Every business based in Germany is required to receive structured e-invoices, regardless of legal form, size or turnover. This includes small businesses under § 19 UStG as well as freelancers and landlords who provide rental services subject to VAT, for example in commercial letting. If you do not issue invoices yourself but receive them from business partners, you must still be able to accept and read them. In practice, this means that as soon as even one business partner switches to e-invoices, you must be technically able to receive them – regardless of how large your own business is or how many invoices you usually receive.

What actually counts as an e-invoice?

Within the meaning of § 14 UStG, only a structured, machine-readable format counts as an e-invoice – not every invoice sent electronically. The decisive formats are in particular XRechnung, a pure XML data format, and ZUGFeRD from version 2.0.1, which combines the structured data with a human-readable PDF view. An ordinary PDF invoice without embedded structured data does not meet this requirement, but for VAT purposes it still counts as a so-called other invoice and may be sent with the recipient's consent until the end of 2027. For receiving invoices, this distinction matters mainly because you need to recognise which format reaches you in order to open and file it correctly.

What does this mean technically for your business?

Technically, an ordinary email inbox is enough for simply receiving invoices – no special software is required by law. However, you should make sure that incoming XRechnung or ZUGFeRD files are recognised, read and archived instead of being overlooked by mistake because they look unfamiliar or arrive as an attachment with an unknown file extension. Many common accounting programs now read the structured formats automatically; often an update or a look at the settings is enough. If in doubt, ask your software provider or your tax adviser directly whether the current version can already process e-invoices. A tool such as Company Audit gives you an overview of which further obligations apply to your business.

What do you need to do in practice?

Four steps make your business ready to receive:

1. Make sure that an email inbox for receiving e-invoices is accessible and known.
2. Adapt the accounting process so that incoming XRechnung and ZUGFeRD files are recognised and archived.
3. Inform employees that e-invoices will be the standard from now on – no longer just PDF.
4. If needed, consider a tool for the automatic processing and validation of structured e-invoices.

Once you set up these four points, you are permanently ready to receive – as a rule, no recurring effort arises afterwards. No formal registration or approval is required for this.

By when do you need to act – and what comes next?

You need to act now, because the obligation to receive has applied since 1 January 2025 without any further transition period or application. The obligation to issue e-invoices yourself, by contrast, applies to most businesses only from 2027 or 2028, staggered by turnover. If you are already ready to receive today, you have laid the technical foundation for this next step and will not have to catch up later under time pressure.

What are the risks if you cannot receive e-invoices?

The law does not provide for a direct fine for lacking the ability to receive e-invoices. In practice, however, the issue becomes relevant for the input VAT deduction: if you cannot process a properly delivered e-invoice, or if documents are lost as a result, you risk problems claiming the input VAT deduction for that invoice. Business relationships can also suffer if invoices repeatedly fail to arrive or are not processed.

Frequently asked questions

As a small business (Kleinunternehmer), do I have to be able to receive e-invoices?

Yes. The obligation to receive under § 14 UStG applies regardless of the small business regime under § 19 UStG – small businesses, too, must be able to accept and read structured e-invoices.

Do I need special software to receive e-invoices?

No, for simply receiving them, an ordinary email inbox is legally sufficient. For further processing in accounting, however, software that can read the formats is practically helpful.

What is the difference between XRechnung and ZUGFeRD?

Both are permitted formats for structured e-invoices: XRechnung is a pure data format, while ZUGFeRD from version 2.0.1 combines the data with an additional readable PDF view.

As a landlord, do I also have to be able to receive e-invoices?

Yes, as long as you provide rental services subject to VAT, for example in commercial letting, the obligation to receive applies to you as well – regardless of the number of properties you let.

From when do I have to issue e-invoices myself?

The obligation to issue your own e-invoices follows only in 2027 or 2028, staggered by company size – the obligation to receive, by contrast, has applied since 2025.

Source: § 14 UStG. This article is general information and does not replace legal advice in an individual case. As of: July 2026.