E-invoice
E-Invoicing for shoe and fashion retail. Mandatory-ready from 2027.
Structured e-invoicing becomes mandatory for B2B transactions in 2027. DezemberHub generates ZUGFeRD and XRechnung invoices directly from the sales process, archived in a GoBD-compliant manner and ready for DATEV export. No reconfiguration needed, no additional software to purchase.
- ZUGFeRD & XRechnung
- Included in every plan
- GoBD-compliant & DATEV Export
- Trial without payment details
What is an e-invoice?
An e-invoice is an invoice in a structured, machine-readable data format compliant with the EN 16931 standard. A PDF or a scanned paper document does not qualify as an e-invoice. In Germany, XRechnung and ZUGFeRD are the accepted formats.
The Deadlines
When does mandatory e-invoicing apply, and to whom?
The Growth Opportunities Act has introduced mandatory e-invoicing for domestic B2B transactions in stages. These three dates determine what applies to you.
Every business must be able to receive e-invoices
Since 1 January 2025, every domestic business must be able to receive and process e-invoices from business customers. Paper and PDF invoices may still be sent during the transition period, but only with the recipient's consent.
Mandatory sending for businesses with over €800,000 in prior-year revenue
From 1 January 2027, businesses with prior-year revenue exceeding €800,000 must send e-invoices for B2B transactions. Those below this threshold may continue to issue paper or PDF invoices until 31 December 2027.
Mandatory sending for all businesses
From 1 January 2028, the obligation to send e-invoices applies without any revenue threshold: every domestic business must issue its B2B invoices as e-invoices.
Legal basis: § 14 UStG as amended by the Growth Opportunities Act (Wachstumschancengesetz). Sources: Federal Ministry of Finance and IHK. This article is for guidance only and does not replace tax or legal advice.
The Formats
XRechnung, ZUGFeRD, or other invoice?
Swipe to see all columns
| Feature | XRechnung | ZUGFeRD | Other Invoice (PDF/Paper) |
|---|---|---|---|
| Structure | Pure XML | PDF with embedded XML | PDF or paper only |
| Machine-readable | Yes | Yes | No |
| Complies with EN 16931 | Yes | Yes, from version 2.0.1 | No |
| Qualifies as e-invoice | Yes | Yes | No |
| Typical use case | Government agencies and public sector clients | B2B transactions, also human-readable | B2C and transition period |
DezemberHub generates both valid formats. You decide per customer or channel which format is used, the rest runs automatically.
How DezemberHub solves this
E-invoicing is built in, not bolted on.
The e-invoice is created where the document is created anyway: in the sales process. No second software, no export-import back-and-forth, no standalone solution at your accountant.
Directly from the transaction
From a quote, order, or sale, the e-invoice is generated automatically, with sequential numbering and all mandatory fields required by EN 16931.
Both formats, your choice
ZUGFeRD for B2B transactions, XRechnung for public sector clients. Stored per customer, output then runs without any action on your part.
Receive and verify
Incoming e-invoices from suppliers are imported and verified against purchase orders and goods receipts. The 3-way match identifies discrepancies before payment is made.
Archived in a GoBD-compliant manner
Every e-invoice is stored in an immutable, traceable way. The document chain from quote to credit note remains fully navigable.
DATEV export included
Your accountant receives the data in DATEV format, without you having to enter documents twice or send them back and forth.
No extra charge
E-invoicing is part of the ERP system and included in every plan. No additional license, no module to book separately.
Your Roadmap
What you should do now to prepare for e-invoicing
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1
Ensure you can receive e-invoices
Since 2025 you must be able to receive e-invoices. Check whether your current software can import ZUGFeRD and XRechnung.
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2
Assess the revenue threshold
If your prior-year revenue exceeds €800,000, the sending obligation applies from 2027. Otherwise, you have until 2028.
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3
Prepare for sending
Make sure your system generates e-invoices, archives them in a GoBD-compliant manner, and transfers them to your accountant. That is exactly what DezemberHub does.
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4
Test early rather than rush later
Running through the transition before the deadline avoids last-minute stress. During the free trial you can work through the process at your own pace.
Frequently asked questions about e-invoicing
When does e-invoicing become mandatory?
You must be able to receive e-invoices since 1 January 2025. Businesses with prior-year revenue above €800,000 must send e-invoices from 1 January 2027, and all others from 1 January 2028. This applies to domestic invoices between businesses.
Does the e-invoicing obligation also apply to sales to end consumers?
No. The obligation applies only to invoices between businesses (B2B). The standard receipt issued to private customers in a retail store is not affected. Small-value invoices up to €250 are also exempt. E-invoicing therefore becomes relevant primarily in B2B and wholesale transactions.
Is a PDF an e-invoice?
A plain PDF does not qualify as an e-invoice; it counts as an other invoice. An e-invoice requires a structured, machine-readable format compliant with EN 16931. In Germany, these are XRechnung and ZUGFeRD. ZUGFeRD is a PDF with embedded XML and is therefore readable by humans as well.
Which formats does DezemberHub support?
DezemberHub creates e-invoices in both ZUGFeRD and XRechnung formats and imports incoming e-invoices from your suppliers. You specify per customer which format is used, after which it runs automatically from the sales process.
Does e-invoicing cost extra with DezemberHub?
No. E-invoicing is part of the ERP system and included in every plan. There is no separate module and no additional license. You can try out the workflows during the free trial before you decide.
E-invoicing sorted before the deadline hits.
Instead of purchasing a standalone solution, you get e-invoicing as a fixed part of your ERP system. Try DezemberHub for free and see the workflow from sale to finished e-invoice.
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