E-Invoicing
E-Invoicing Obligation 2025: What Freelancers Need to Know Now
From 2025, all companies in Germany must be able to receive e-invoices.
From January 1, 2025, a new regulation takes effect in Germany: All companies must be able to receive and process electronic invoices.
What Is the E-Invoicing Obligation?
An e-invoice is not simply a PDF file sent by email. It's a structured electronic document that can be machine-read.
The two common formats in Germany are XRechnung and ZUGFeRD. Both are based on the EU standard EN 16931. Learn more about the differences in our comparison XRechnung vs. ZUGFeRD.
Timeline of E-Invoicing Obligation
| Year | Regulation |
|---|---|
| 2020 | E-invoice mandatory for B2G |
| 2025 | Reception obligation for all B2B companies |
| 2027 | Sending obligation for companies > €800,000 revenue |
| 2028 | Complete e-invoicing obligation for all |
What Does This Mean for Freelancers?
As a freelancer, you must be able to receive e-invoices from 2025. From 2028, you must send e-invoices yourself. This sounds complicated but is easy to implement with the right software.
Tip: Check your e-invoices with our free E-Invoice Validator.
Advantages of E-Invoicing
- Time savings through automatic processing
- No printing and postage costs
- Fewer errors through machine processing
- Faster payment through direct system integration
How to Prepare
1. Check Invoicing Software
Make sure your accounting solution supports XRechnung or ZUGFeRD. Clever Invoice offers both formats.
2. Adapt Processes
Consider how you archive incoming e-invoices. More on this in our guide on GoBD-compliant archiving.
3. Inform Customers and Suppliers
Let your business partners know that you're ready for e-invoices.
Conclusion
The e-invoicing obligation is no reason to panic. With proper preparation, you benefit from more efficient processes and save time and money in the long run.
Start now: Create your first e-invoice for free with Clever Invoice.
Frequently asked questions
Does the e-invoicing obligation also apply to small business owners?
Yes, small business owners are also affected by the e-invoicing obligation.
Is a PDF invoice sent by email sufficient?
No, a simple PDF invoice does not qualify as an e-invoice under the law.