An e-invoice is an invoice in a structured electronic format that enables automatic, seamless processing. In accordance with the EU standard EN 16931, XRechnung and ZUGFeRD are the established standards in Germany. Starting in 2025, issuing these invoices will become mandatory in stages for B2B transactions between domestic companies.
Legal basis (DE): Growth Opportunities Act, § 14 UStG
Formats: XRechnung, ZUGFeRD, Peppol BIS
Mandatory from: 01/01/2025 (receipt), 2027–2028 (issuance)
What is an e-invoice?
An e-invoice in the strict sense is not a PDF invoice sent via email – it is a structured, machine-readable file that allows for automatic processing by the recipient's system without the need for manual data entry. It is based on the European standard EN 16931, which defines uniform data fields and semantics.
For event organizers, this means: instead of sending PDFs, structured data records must be transmitted in the future – either XML-based or as a hybrid format with an embedded PDF.
Legal framework in Germany
The Growth Opportunities Act has introduced the e-invoicing mandate in stages:
- From 01/01/2025: All domestic companies must be able to receive e-invoices for B2B transactions
- From 01/01/2027: Mandatory issuance for companies with a previous year's turnover exceeding €800,000
- From 01/01/2028: Full mandatory issuance for all B2B transactions between domestic companies
- Public contracting authorities: In effect since November 2020 (E-Invoicing Ordinance), e-invoicing is mandatory for invoice amounts exceeding €1,000
Exceptions apply to small-value invoices (under €250), transport tickets, and certain special cases. B2C invoices and cross-border invoices are not yet mandatory, but work is underway.
Overview of formats
- XRechnung: Pure XML format, the standard for public administration in Germany
- ZUGFeRD 2.x: Hybrid format – PDF with embedded XML, readable by both humans and machines
- Peppol BIS: International standard, widely used in European countries
- EDI (classic): Older structured formats, remain permissible for existing agreements
All formats comply with EN 16931 – the choice depends on the recipient's preference. Public contracting authorities almost always require XRechnung, while classic B2B customers often accept ZUGFeRD.
Mandatory content of an e-invoice
In addition to the standard invoice requirements under § 14 UStG, the e-invoice requires structured fields for:
- Seller and buyer identification: Name, address, VAT ID, and Peppol ID if applicable
- Invoice number, date, service period
- Routing ID (for public sector clients) – defines the receiving channel
- Line items including description, quantity, unit price, tax rate
- VAT broken down by tax rate (important for mixed tax rates)
- Total amount net and gross
- Payment terms including bank details or payment references
- Buyer reference / purchase order number (if applicable)
- Notes regarding special circumstances such as reverse charge
Transmission methods
- Email with attachment: Simplest form – XML or ZUGFeRD PDF as a file
- Peppol network: Preferred method for automated B2B communication
- Customer portal: Recipient actively retrieves invoices
- API transfer: Direct system integration between seller and buyer
- Public authorities specifically: Via federal (ZRE) or state (OZG-RE) portals
Challenges for organizers
- System migration: Existing invoice templates must be converted into a structured format
- Data quality: Buyer data (VAT ID, routing ID) must be accurately recorded
- Recipient-specific formats: One customer wants XRechnung, another wants ZUGFeRD
- Archiving: GoBD-compliant, 10 years, in original format
- Error handling: What happens if an e-invoice is technically rejected?
- B2C exception: PDF invoices for end customers remain permitted – parallel processing required
- Ticket cancellation workflow: Issue credit notes in e-format as well
- Reverse charge and foreign sales: Continue following established rules, but in the new format
Best practices
- Start preparations early – even if your own obligation to issue them doesn't begin until 2027/28, e-invoices are already coming your way
- Choose software that supports all formats – do not commit to a single standard
- Clean up existing customer data – correct missing VAT IDs or incorrect addresses immediately
- Involve your tax advisor – especially for complex scenarios involving sponsors, foreign sales, and group tickets
- Cancellation and correction processes define early
- Accounting software check for e-invoice compatibility – not every version processes XML automatically
E-Invoicing in Converia
Converia will soon generate XRechnung and ZUGFeRD hybrid invoices for every booking process—automatically, with correct VAT identification, buyer and seller addresses, routing IDs (for public clients), and all other mandatory fields, no later than the start of the mandatory issuance requirement.
E-Invoicing compliance without the hassle
With Converia, you are prepared for the phased introduction of mandatory e-invoicing—without the need for separate invoicing software or manual format conversion.
- Payment Management – Ticketing & Registration
- Accounting Export – Data / Tracking / ROI
- Reverse Charge – Compliance & Legal
XRechnung and ZUGFeRD automatically from every booking—including routing IDs and all mandatory fields.