Electronic invoicing with SAP Business One (XRechnung / ZUGFerd)
E-Invoicing — The Electronic Invoice with SAP Business One
An e-invoice contains a structured dataset (XML) and can be issued in XRechnung or ZUGFeRD format. A simple PDF or image file does not qualify as an e-invoice.
Electronic Invoicing Has Been Mandatory in Germany for All Businesses Since 2025
Since 2025, all companies must be able to receive electronic invoices (XRechnung or ZUGFeRD). The XRechnung standard was introduced in Germany in 2020, implementing the European standard EN 16931. This requirement is now being extended to virtually all businesses, with limited exceptions and a transition period until 2027.
From 1 July 2027, companies with prior-year revenue exceeding €800,000 will be required to issue and send e-invoices. This applies to all domestic B2B transactions. Sending invoices as PDF or on paper will no longer be permitted — even with the recipient's consent.
This marks the second stage in the rollout of mandatory electronic invoicing in Germany, designed to firmly establish electronic document exchange across the economy.
From 1 January 2028, all companies in Germany — without exception — must be able to receive and send electronic invoices. Revenue and company size will no longer be relevant, and the transition period will have fully expired.
The German Growth Opportunities Act (Wachstumschancengesetz) is accelerating digital transformation across German businesses. For companies, this represents a unique opportunity to modernise and boost productivity.
Who is affected by the E-Invoicing requirement?
Once the law takes effect, every company must be able to receive and process e-invoices.
For issuance, the new rules apply when invoicing the following recipient groups:
- The recipient is a company based in Germany
- Services related to real estate — both to private households and businesses
- The recipient is a legal entity that is not itself a business
However, there are exceptions to the obligation to issue e-invoices:
- Invoices for amounts up to €250
- Travel tickets
- VAT-exempt transactions
What electronic invoice formats are available?
- XRechnung is based on XML format and delivers all invoice information in a structured data format. It can therefore be processed automatically and electronically without any intermediate steps or media breaks.
- ZUGFeRD is a hybrid format: it delivers invoice data both as structured XML and as a visual PDF representation. Like XRechnung, it enables fully automated, media-break-free processing. The ZUGFeRD format is also recognized as a valid exchange format under the German E-Invoicing Regulation.
How must electronic invoices be archived?
Electronic invoices must be processed and archived electronically. Converting them to paper — for example, printing e-invoices for filing — is not permitted. Since XRechnung and ZUGFeRD invoices are legally equivalent to paper invoices, the standard retention period of 10 years applies.
Document management systems such as ELO with the B1ECM interface support legally compliant invoice archiving and ensure that documents cannot be altered during the retention period.
Why should your business switch to electronic invoicing today?
By proactively implementing XRechnung, companies can already benefit from optimised processes and measurable efficiency gains.
PDFMailer — The Digital Solution for SAP Business One
Cost-effective entry — short implementation time.
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Promotional Inserts as a Service
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