Receiving e-invoices in Germany: what every business needs since 2025

In short: since 1 January 2025 every business established in Germany must be able to receive e-invoices, with no exceptions: small businesses, freelancers and landlords included ^[1]. An email inbox is enough ^[1]. What matters is what happens next: reading, checking and storing.

From 2027 you will receive more e-invoices: suppliers with prior-year turnover above €800,000 must issue them from 1 January 2027, everyone else from 2028 ^[5]. Who exactly is affected is explained on the page e-invoicing mandate 2027.

Step 1: pick an address for invoices

The law doesn't prescribe a channel. Email, download from a customer portal, an interface or a network such as Peppol are all possible; supplier and customer agree between themselves ^[1]. You don't need a separate inbox just for e-invoices ^[2]. A fixed address (e.g. invoices@…) that you share with suppliers keeps things simple.

If you refuse e-invoices or can't receive them, you have no right to a paper invoice. Your supplier has met its duty once it has demonstrably tried to deliver the e-invoice ^[2].

Step 2: make the invoice readable

An XRechnung is a pure XML file with no PDF; without a viewer you only see code ^[1]. A ZUGFeRD invoice is a PDF with an embedded XML file. Note: for hybrid formats the XML part now prevails, not the PDF image. If the two differ, the XML data counts ^[1]. The Federal Ministry of Finance therefore recommends rendering the XML part yourself ^[1].

Free options:

our XRechnung/ZUGFeRD viewer: the file opens in your browser and is not uploaded;
the tax administration's e-invoice viewer on ELSTER, described on the page as "a non-binding service of the tax administration" ^[4];
accounting software that imports e-invoices (see the software comparison).

Step 3: check it

Check an e-invoice for completeness and correctness like any other invoice. A technical validation doesn't replace that check, but it helps ^[2]. The ministry distinguishes two kinds of errors:

Format errors: the file doesn't follow a permitted syntax. Then it is not an e-invoice but an "other invoice" ^[2]. Once your supplier is obliged to issue e-invoices, such an invoice is in principle not valid for input VAT deduction ^[2].
Business-rule errors: e.g. a missing "Buyer reference" (BT-10). If the error doesn't concern a mandatory VAT field, it doesn't matter for VAT ^[2].

You may rely, with due commercial care, on the result of a suitable validation tool; the ministry suggests keeping the validation report ^[2].

Step 4: store it properly

Invoices must be kept for eight years ^[3]. For an e-invoice, at least the structured part (XML) must be kept intact in its original form ^[1]. A printout or the PDF image alone is not enough. According to the ministry, storing e-invoices outside a GoBD-compliant system is generally not a breach of section 14b UStG for VAT purposes ^[1]; the general GoBD bookkeeping rules still apply ^[1]. Discuss your filing with your tax adviser.

What about PDF invoices?

Until the end of 2026 all suppliers, and until the end of 2027 suppliers with prior-year turnover up to €800,000, may still send paper invoices or, with your consent, PDFs ^[5]. Small businesses and invoices up to €250 may skip e-invoices permanently ^[1]. So you will receive both kinds for a while.

Checklist

[ ] Invoice address chosen and shared with suppliers
[ ] Viewer tested (XRechnung and ZUGFeRD)
[ ] Storage for XML files set up (eight years)
[ ] Checking routine: mandatory fields, keep validation reports if used

FAQ

Do I have to receive e-invoices even if I only have to issue them from 2028? Yes. The duty to receive has applied to all domestic businesses since 1 January 2025, whatever their turnover ^[1].

Is an email inbox enough to receive e-invoices? Yes, a normal inbox is enough. You must be able to read the file and keep it in its original format ^[1].

Can someone still send me a PDF invoice in 2027? Yes. Suppliers with prior-year turnover of €800,000 or less may still issue paper invoices or, with your consent, PDF invoices until the end of 2027 ^[5].

How do I open an XRechnung or ZUGFeRD file? With a viewer that displays the XML data, for example our free viewer, which does not upload the file.

Next: mandate 2027 · free options · software comparison

Not legal or tax advice. Every fact is sourced and was checked on 6 October 2026; the 2027/2028 dates again on 23 October 2026. The official German texts prevail.