Mandatory electronic invoicing from 2026: What companies can expect now

Electronic invoicing will be mandatory from 2026 - at least for the majority of German companies. After a brief postponement of the original timetable, the German government has stipulated as part of the Growth Opportunities Act that all domestic B2B invoices must be transmitted electronically in future.

The introduction marks one of the biggest steps in the digital administrative reform of recent years - and affects almost every industry.

Background: From recommendation to obligation

Public authorities in Germany have been obliged to accept electronic invoices in the XRechnung format since 2020. This regulation was gradually expanded and has now been extended to the business sector.

While e-invoices were previously only recommended or used voluntarily, their use will become mandatory from January 1, 2026. From this date, companies must be able to create and receive electronic invoices and archive them in an audit-proof manner.

The obligation initially applies to all companies that conduct business with other domestic companies. For smaller companies, there are some transitional regulations that may apply until 2027.

Comparison of formats: XRechnung and ZUGFeRD

Two formats play the main role in practice: XRechnung and ZUGFeRD.

* XRechnung is a pure XML format that structures all data but does not contain a visual representation. It is primarily required by public clients, as it can be processed fully automatically.
* ZUGFeRD, on the other hand, combines a classic PDF file with embedded XML data. This means that the document remains readable for humans, but also fulfills the electronic requirements.

Many SMEs prefer ZUGFeRD because it enables a smooth transition between the paper and digital worlds.

Why the legislator is backing the e-invoice

The aims of the reform are obvious: less paper, faster processes, more transparency. In particular, the government hopes to combat VAT fraud more efficiently and reduce the burden on the tax authorities.

For companies, however, the changeover initially means effort: existing accounting processes have to be adapted, software systems updated and employees trained. In the long term, however, there should be clear benefits - such as shorter payment channels, fewer errors in data entry and better traceability of transactions.

What companies should do now

Even though mandatory use will not take effect until 2026, now is the right time to review your own processes. Companies should:

* analyze whether their existing accounting software supports the XRechnung or ZUGFeRD formats,
* prepare internal approval and archiving processes for electronic invoices,
* coordinate interfaces with customers, suppliers and tax advisors in good time,
and train employees in the new processes.

Small and medium-sized companies in particular benefit from gaining experience early on and not reacting just before the legal deadline.

E-invoices in practice

The integration of electronic invoices is now standard in modern ERP systems. Solutions such as gFM-Business Professional enable sending and receiving in both XRechnung and ZUGFeRD formats, including structured item data and PDF previews. The data can be automatically imported, checked and archived - without manual double entry.

Such systems show how e-invoicing can not only contribute to fulfilling obligations, but also to increasing efficiency in everyday life.

Further information and outlook

A detailed presentation of the topic - including the legal basis, format differences, deadlines and practical implementation - can be found in the current specialist article "Electronic invoices in SMEs: XRechnung, ZUGFeRD and ERP at a glance" on Markus Schall's website.

The article goes beyond the mere obligation and also sheds light on how the development of e-invoicing will affect the European single market. In particular, the EU's planned "ViDA" (VAT in the Digital Age) project plays a central role here: it is intended to lead to a Europe-wide harmonization of electronic invoicing standards in the coming years.

This makes it clear that e-invoicing will not stop at national formats such as XRechnung or ZUGFeRD. In future, it will be part of an overarching digital infrastructure in which tax and accounting processes communicate with each other automatically - regardless of national borders or software manufacturers.

Electronic invoicing is more than just a legal requirement - it is a further step towards a transparent, seamless economy. Those who get to grips with it at an early stage will not only benefit from legal security, but also from more efficient workflows, clearer processes and a modern corporate image. The full article on Markus Schall's website provides an in-depth overview and shows how a legal obligation can become a real opportunity.

About the author

Markus Schall has been dealing with topics at the interface of digitalization, software development and company organization for many years. With his specialist portal GoFileMaker.de and the ERP software GFM Business, he supports companies in the introduction of practical, integrated solutions. His articles on MarkusSchall.de are aimed at readers who want to understand technological developments without getting lost in technical jargon - factual, forward-looking and with an eye for the essentials.

Frequently asked questions

* What exactly does the e-invoicing obligation from 2026 mean?
From January 1, 2026, companies in Germany will have to send invoices to other companies electronically. The classic paper invoice or simple PDF file by email will no longer be sufficient. Only structured electronic formats such as XRechnung or ZUGFeRD will meet the legal requirements.
* Does the obligation apply to all companies?
Yes, in principle it applies to all domestic B2B companies. For smaller companies and certain business transactions, transitional periods apply that may extend until 2027. However, small businesses should also prepare for the changeover in good time.
* What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure XML data format that is machine-readable but does not contain a visible representation. ZUGFeRD combines a PDF file with embedded XML data so that it can be read by both humans and computers. XRechnung is mainly used by public authorities, while ZUGFeRD is often used in private business transactions.
* What are the advantages of switching to electronic invoices?
Companies save time and costs in the long term, as data can be processed automatically. The error rate decreases, the administrative effort is reduced and payment processes are accelerated. In addition, the physical dispatch of paper documents is no longer necessary.
* How can you prepare for the changeover?
Companies should check whether their accounting or ERP software supports the XRechnung and ZUGFeRD formats. Internal processes are just as important: Approval, archiving and communication with tax advisors should be adapted in good time.
* What role does the EU play in the introduction of e-invoicing?
The e-invoicing obligation in Germany is part of the European project "VAT in the Digital Age" (ViDA). This project aims to create uniform Europe-wide standards for invoice formats and electronic data exchange - a decisive step towards a digital domestic economy.
* Is the introduction of e-invoicing more of a burden or an opportunity?
In the short term, it means organizational effort, but in the long term it offers clear advantages: more transparency, faster processes and lower error rates. Companies that switch over at an early stage benefit from an efficiency advantage and appear more modern and professional to the outside world.
* Where can I find further information on implementation?
A detailed overview with all the legal principles, format comparisons, deadlines and practical tips can be found in the specialist article on Markus Schall's website. It also describes what developments can be expected at EU level in the coming years.

gofilemaker.de - MSITS
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Development of customizable ERP software with CRM, billing and inventory management for macOS, Windows and iOS based on the Claris FileMaker platform. Design of local AI systems for connecting databases to local LLM language models. Development and distribution of database systems, ERP software and merchandise management systems based on the FileMaker platform. Experience with FileMaker databases since 1994, winner of an FMM Award 2011, awarded by FileMaker Magazine.

This release was published on openPR.