Receiving e-invoices: what's mandatory since 2025 and how it works
In short
Since 1 January 2025 every business in Germany must be able to receive e-invoices, including small businesses. An email inbox is enough to receive them. E-invoices arrive as a structured file – XRechnung as XML or ZUGFeRD as a PDF with XML – and must be kept in their original format. To read them you need a viewer or suitable software.
Do all businesses have to receive e-invoices?
Yes. Since 1 January 2025 every domestic business in the B2B space must be able to receive e-invoices. This also applies to small businesses, freelancers and landlords who invoice businesses.
The obligation to receive applies whether or not you already issue e-invoices yourself. Longer transition periods apply to issuing.
What do I need to receive them?
Legally an email inbox is enough: the sender simply attaches the e-invoice to an email. So you do not need to buy expensive software just to meet the obligation.
What matters is that you accept a structured format. An e-invoice is either an XRechnung (XML) or a ZUGFeRD file (PDF with embedded XML). A plain PDF without XML does not count as an e-invoice.
Read and check an e-invoice
An XRechnung is pure code and hard to read without help. With the free e-invoice viewer you open a received XRechnung or ZUGFeRD file in your browser and see the invoice in plain text, including a check of the mandatory fields. That lets you review an invoice before you pay or book it.
Keep e-invoices correctly
You must keep a received e-invoice unchanged in its original format – for an XRechnung that means the XML, for ZUGFeRD the PDF including the embedded XML. A printout alone is not enough.
The retention period for invoices has been eight years since 2025 (previously ten). Storage must comply with the GoBD rules. This is not tax advice; when in doubt, your tax advisor can help.
Exceptions and special cases
Invoices to private customers (B2C) are not covered by the e-invoice mandate. There are also exceptions for issuing small amounts up to 250 euros and certain tax-free services. You should be able to receive e-invoices in any case.
Frequently asked questions
Do I have to receive e-invoices as a small business?
Yes. Small businesses under § 19 UStG must also be able to receive e-invoices since 1 January 2025. They are exempt from issuing them, but not from receiving them.
Is an email inbox enough to receive them?
Yes. Legally an email inbox to which the e-invoice is sent as an attachment is enough. No special software is required just for receiving.
How do I read a received e-invoice?
An XRechnung as XML is hard to read. With an e-invoice viewer you open the file in your browser and see the invoice in plain text. ZUGFeRD PDFs also show a visible layout.
How long must I keep e-invoices?
The retention period for invoices has been eight years since 2025. E-invoices must be kept unchanged in their original format and in line with the GoBD rules; a printout alone is not enough.
Does a normal PDF count as an e-invoice?
No. An e-invoice is a structured format under EN 16931, that is XRechnung (XML) or ZUGFeRD (PDF with embedded XML). A plain PDF without XML does not count as an e-invoice.