E-Rechnung: electronic invoices for small businesses

E-Rechnung is an invoice in a structured electronic format (for example XRechnung or ZUGFeRD) that a computer processes automatically. An ordinary PDF or a scan does not count as an invoice in this sense. The rules apply to invoices between businesses in Germany (B2B).
What is important to know:

• since 1 January 2025, every business owner — even a Kleinunternehmer — must be technically able to RECEIVE an E-Rechnung; the recipient's consent is not required for this;
• issuing an E-Rechnung is NOT yet mandatory for small businesses: Kleinunternehmer are exempt from this and may continue to send paper invoices or PDFs;
• until the end of 2026 a paper invoice is allowed, and a PDF is allowed with the recipient's consent.

When issuing will become mandatory:

• from 2027 — for businesses with a turnover of more than €800,000 in the previous year;
• from 2028 — for all business owners, for domestic B2B invoices.

What is worth doing right now:

• make sure you have somewhere to receive invoices (a working e-mail address) and something to open the E-Rechnung XML file with;
• if necessary, use a free viewer or an accounting program.

Formats and deadlines are set by legislation and may be specified further; for your own situation, check an official source or consult a tax adviser (Steuerberater).