Do small businesses have to issue e-invoices?

No. Small businesses under § 19 UStG are exempt from issuing (§ 34a UStDV). They still must be able to receive e-invoices, which the free plan “E-invoice receiving” covers.

How long must e-invoices be kept?

Eight years from the end of the calendar year in which the invoice was issued, in the original format (§ 14b UStG, § 147 AO).

Can TWT Invoice invoice public authorities?

Yes. TWT Invoice creates XRechnung 3.0 files with a Leitweg-ID. You upload the file to the authority’s invoice portal or send it by email where the authority accepts that.

E-invoicing guide

E-invoicing: create, send and receive e-invoices

Since 1 January 2025 every business in Germany must be able to receive e-invoices, and by 2028 issuing them becomes mandatory too. Here is what makes an invoice an e-invoice, which formats count and how TWT Invoice creates, checks and archives them.

See TWT Invoice

What is an e-invoice?

An e-invoice is an invoice in a structured electronic format that allows automatic processing and complies with the European standard EN 16931 (§ 14 (1) UStG). Software can read every detail: the invoice number, the service, the amounts, the VAT rates and the bank details.

A PDF file on its own is therefore not an e-invoice but an other invoice, just like a letter on paper. Two formats are common in Germany: XRechnung, a pure XML file, and ZUGFeRD, a readable PDF with an embedded XML file.

When does the mandate apply?

The mandate comes in stages (Growth Opportunities Act, § 27 (38) UStG). It covers invoices between businesses in Germany; invoices to private customers are not affected.

Since 1 January 2025: every business must be able to receive e-invoices, small businesses included.
2025 and 2026: paper invoices are still allowed, and other electronic invoices such as a plain PDF with the recipient’s consent.
2027: businesses with more than €800,000 total turnover in the previous year issue e-invoices; smaller businesses may use other invoices until the end of 2027.
From 1 January 2028: e-invoices are mandatory for everyone. Permanently exempt are small invoices up to €250, travel tickets and small businesses when issuing.

All deadlines and exemptions in detail

ZUGFeRD or XRechnung?

XRechnung is the standard for invoices to public authorities. Suppliers of the federal government have invoiced electronically since 27 November 2020, addressed with a Leitweg-ID.

Between businesses ZUGFeRD is common: people read the PDF, software processes the embedded XML file. Both formats meet the mandate when their content complies with EN 16931. For ZUGFeRD that means a profile from BASIC upwards; the MINIMUM and BASIC WL profiles are not enough.

Create a ZUGFeRD invoice Create an XRechnung

Receiving and keeping e-invoices

An e-invoice must be kept in its original format; a printout is not enough. Since 2025 invoices must be kept for eight years (§ 14b UStG, § 147 AO).

TWT Invoice receives e-invoices by upload or through a mailbox of its own, shows them readably, checks them against the standard and archives the original. If you only need to receive, the free plan “E-invoice receiving” does exactly that.

Receive e-invoices for free

Creating e-invoices with TWT Invoice

Write the invoice as usual, take it over from a quote or set it up as a recurring invoice.
Pick the format: ZUGFeRD in the EN 16931 profile for business customers, XRechnung 3.0 with Leitweg-ID for public authorities.
Before sending, TWT Invoice checks every e-invoice with the KoSIT validator and the PDF/A-3 with veraPDF.
Send it by email, with a sequential invoice number and the original in the archive.

Frequently asked questions

No. A PDF without structured data is an other invoice. A ZUGFeRD invoice is a PDF with an embedded XML file and counts as an e-invoice when the XML file complies with EN 16931.

Write e-invoices with TWT Invoice

Try it for 30 days, cancel monthly, ZUGFeRD and XRechnung included, hosted in Germany.