The introduction of electronic invoicing is no longer a future scenario - it is already a reality. Since 1 January 2025, all companies in Germany must be able to receive e-invoices. But this is just the beginning. The German government has adopted a clear roadmap as part of the Growth Opportunities Act: From 2027 or 2028, the issuing and processing of structured e-invoices will be mandatory in the B2B sector and classic PDF or paper invoices will then no longer be permitted in business transactions.
The schedule at a glance
- Since 01.01.2025: Obligation to accept structured e-invoices for all companies
- From 1 January 2027: Obligation to issue structured e-invoices for large parts of B2B business
- By 2028 at the latest: comprehensive switch to electronic, machine-readable invoice formats such as XRechnung or ZUGFeRD
- Parallel to this: The EU initiative ViDA (VAT in the Digital Age) provides for a Europe-wide harmonisation of e-invoicing and the digital reporting system. Even if the final implementation date has not yet been set, it will have a significant impact on national regulations in the coming years and should be taken into account in strategic planning.
What is changing - and why it is important
- Paper and PDF invoices will no longer be permitted in the B2B sector.
- Only structured, machine-readable formats that enable automated processing are permitted, e.g. XML formats that comply with the European standard EN 16931. According to the Federal Ministry of Finance, the use of EDI procedures such as EDIFACT is still permitted, provided they are compatible with EN 16931 or the legally required invoice details can be fully extracted from them.
- Companies that do not switch over in time are in breach of legal regulations and risk losing their right to deduct input tax and incurring severe penalties from the tax authorities. There is no right to issue invoices in alternative formats under any circumstances.
Starting early means double benefit
The switch to e-invoicing is not just an obligation - it is also an opportunity to rethink processes. Those who act early will secure clear advantages:
- More efficient workflows thanks to automated data processing
- Error reduction due to the elimination of manual data entry
- Faster incoming payments and optimised cash flow management
- Audit security and compliance benefits
- Future viability even with growing occupancy volumes
CIS/4-Cloud - E-Invoicing: Your solution for a secure and fast changeover
With CIS/4-Cloud - E-Invoicing, you not only fulfil the current legal requirements, but are also ideally equipped for future extensions to the e-invoicing standard. Our GDPR-compliant cloud solution on SAP-based cloud infrastructure enables you to make a smooth transition - without complicated IT projects.
Your advantages with CIS/4-Cloud - E-Invoicing:
- Future-proof support of all relevant formats (XRechnung, ZUGFeRD)
- Fully automated dispatch, receipt and archiving
- Seamless integration into existing ERP and accounting systems
- Fast deployment, intuitive operation, customisability
- Already prepared for possible EU-wide reporting obligations
E-invoicing is more than just another step towards digitalisation - it is becoming a binding standard in business transactions. Those who take action now will not only gain legal certainty, but will also gain a measurable advantage in terms of efficiency and competitiveness. With CIS/4-Cloud - E-Invoicing, you are not only prepared, but also one step ahead of your competitors.
