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 will become mandatory in stages for B2B transactions between domestic companies.
Legal basis (DE): Growth Opportunities Act (Wachstumschancengesetz), § 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, you will need to transmit structured data sets 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 an annual turnover exceeding €800,000 in the previous year
- From 01.01.2028: Full mandatory issuance for all B2B transactions between domestic companies
- Public authorities: Already in effect since November 2020 (E-Invoicing Ordinance), e-invoicing is mandatory for invoice amounts exceeding €1,000
Exceptions exist for small-value invoices (under €250), transport tickets, and certain special cases. B2C invoices and cross-border invoices are not yet subject to the mandate, though work is underway to address this.
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 across European countries
- EDI (classic): Older structured formats, remain permitted for existing agreements
All formats comply with EN 16931 – the choice depends on the recipient's preference. Public authorities almost always require XRechnung, while traditional B2B clients 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, and service period
- Routing ID (Leitweg-ID) (for public authorities) – defines the receiving channel
- Line items with description, quantity, unit price, and tax rate
- VAT broken down by tax rate (important for mixed tax rates)
- Total amount in net and gross
- Payment terms including bank details or payment references
- Buyer reference / purchase order number (if available)
- Notes on 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
- Specifically for authorities: Via federal (ZRE) or state (OZG-RE) portals
Challenges for event organizers
- System migration: Existing invoice templates must be converted to the structured format
- Data quality: Buyer data (VAT ID, routing ID) must be captured accurately
- Recipient-specific formats: One client wants XRechnung, another ZUGFeRD
- Archiving: GoBD-compliant, 10 years, in original format
- Error handling: What happens if an e-invoice is technically rejected?
- B2C exception: PDF invoices remain permitted for end customers – parallel operation required
- Ticket cancellation workflow: Credit notes must also be issued in e-format
- Reverse charge and foreign sales: Continue following established rules, but in the new format
Best practices
- Start preparing early – even if your mandatory issuance date isn't until 2027/28, e-invoices are already coming your way
- Choose software that supports all formats – don't 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
- Define cancellation and correction processes early
- Check accounting software for e-invoice compatibility – not every version processes XML automatically
E-invoices in Converia
Converia will soon, and no later than the start of the mandatory issuance period, generate XRechnung and ZUGFeRD hybrid invoices from every booking transaction – automatically, with correct VAT reporting, buyer and seller addresses, routing ID (for public clients), and all other mandatory fields.
E-invoice compliance without the hassle
With Converia, you are prepared for the phased e-invoicing mandate – without the need for separate invoicing software or manual format conversion.
- Payment management – Ticketing & Registration
- Accounting export – Data / Tracking / ROI
- Reverse charge – Compliance & Law
XRechnung and ZUGFeRD automatically from every booking – including routing ID and all mandatory fields.