Since 1 January 2025, German VAT law distinguishes between e-invoices and “other invoices”. An e-invoice is issued, transmitted and received in a structured format. A plain PDF sent by email is therefore not an e-invoice but an other invoice, just like paper.
Two formats are common in Germany. XRechnung is a pure XML file. ZUGFeRD combines a PDF with an embedded XML file. According to the German Federal Ministry of Finance, both meet the requirements, ZUGFeRD from version 2.0.1 and excluding the MINIMUM and BASIC-WL profiles.
All businesses established in Germany have had to be able to receive e-invoices since 2025. The obligation to issue them applies from 2027 to companies with more than EUR 800,000 prior-year turnover and from 2028 to all. Deadlines and exemptions are explained in our article on e-invoicing in Germany.