# E-Invoice

> An e-invoice is an invoice in a structured electronic format that allows automatic processing. In Germany, the European standard EN 16931 has been the benchmark since 2025.

- URL: https://saascolumn.com/en/glossary/e-invoice/
- Published: 13 November 2026
- Other languages: DE https://saascolumn.com/glossar/e-rechnung/

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](https://saascolumn.com/en/blog/e-invoicing-germany-deadlines-formats/).

## Sources

1. [Fragen und Antworten zur Einführung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025](https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html), Bundesministerium der Finanzen, 2026-10-29
2. [§ 14 UStG Ausstellung von Rechnungen](https://www.gesetze-im-internet.de/ustg_1980/__14.html), Bundesministerium der Justiz / gesetze-im-internet.de