An e-invoice is simply an invoice in machine-readable XML format. It is specifically designed to be processed automatically by systems — i.e. not for reading for us humans, but for the technology in the background.
The most well-known formats for Germany are X-Invoice (pure XML file) and ZUGFeRD (contains a readable PDF file).
This is what the XML format looks like:
The following are no E-invoices:
PDF files
Word files
Excel Sheets
scanned papers
Sure, it's all digital, but it's far from being an e-invoice — and the tax advisor would certainly shake his head. So let's remember: A digital invoice is not automatically an e-invoice.
What is the duty all about?
Accounting should become easier for all companies in the long term. The EU Commission has decided to standardize the invoicing format. Until now, the biller was free to design as long as all mandatory information (company, tax number, address) was available.
In general, the e-invoicing requirement applies to receiving of e-invoices from 01.01.2025. For the shipping Transitional rules apply until 31.12.2027.
What types of invoices are affected?
The e-invoicing requirement concerns only Sending & receiving invoices between companies & to public institutions.
End customers are exempted from the obligation & continue to receive their invoices as usual via PDF, paper or whatever agreed upon.
When does what apply?
Up to date: Companies that work with public institutions must already issue an e-invoice.
From 2025: Companies must be able to receive e-invoices. That just means that you need an e-mail inbox & a tool, such as QUBA, which can read out the XML format. More about that in a moment!
From 2027: Companies must issue e-invoices to other companies. Exception: Companies with a turnover of less than 800,000€ in the previous year are excluded from this until the end of 2027. With the recipient's consent, you may also send other formats, such as PDF & Post invoices, by the end of 2027.
From 01.01.2028: All companies must send e-invoices.
(The exception for end customers also applies here!)
That's changing for your craft business
Basically, the only thing that changes is the format in which you issue invoices to other companies or receive them yourself. Here we have summarized the most important points for you:
If you already have an email inbox, you can receive e-invoices.
If, for example, your supplier switches to X-invoice without giving you a PDF document, you need a tool that allows you to read out the X-invoice. We recommend you QUBA. This is a simple X-invoice viewer, funded by the Federal Ministry of Education & Research. He is above all free of charge.
Would you like to start with 01.01.2025 If you continue to issue invoices to other companies, not in e-invoice format, you need the recipient's consent. A simple written consent, by email or signed letter, is sufficient here. The main thing is that you can prove your consent.
invoices under 250 euros (very small amounts) are excluded from the e-invoicing requirement. So you don't have to worry about an e-bill for smaller expenses, such as at the bakery or at the gas station.
E-invoicing with plancraft
With plancraft, you can always easily issue invoices in PDF format as standard.
With the new function, you will then be able to additionally export an invoice in e-invoice-compatible XML format.
The special thing about it: plancraft always integrates a PDF into this XML file. When reading the file, recipients of your invoice always automatically receive the same invoice as a PDF.
Thanks to plancraft, your invoice recipients enjoy the freedom to choose both the X-bill and the integrated PDF version, whichever suits them best.
We are working hard to provide the e-invoicing function in the coming weeks! Would you like to know now how to create an e-invoice in plancraft? Here you can find our help article, which shows you how the whole thing will work.
Summary
As we can see, all this is not at all as complicated as it seems at first glance. There's plenty of time to prepare for it. In the long term, this “duty” offers more advantages than disadvantages, because the digitization of accounting in Europe is necessary. It may seem a bit confusing when it comes to communication, but we can be sure that in the long term, we will work together to make processes more efficient, reduce costs and avoid errors.
At plancraft, we have made it our mission to create space for craftsmen. If you want to convince yourself of our simple craftsman software, like over 10,000 others, you can here create a 7-day test account— fast, easy & free of charge.
Author
Nikita Salanovich
Project Manager in Marketing
Nikita is an expert in legal and craft-specific developments at plancraft. He specialises in legal changes and trends in the craft sector and always keeps plancraft users up to date. With his in-depth knowledge and ability to explain complex topics in an easy-to-understand way, Nikita is a valuable resource for all craftsmen who want to stay informed about the latest legal requirements.
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