How to Receive E‑Invoices in Germany? Format, Process, Validation and Archiving

Germany’s 2025 E-invoicing mandate requires all VAT-registered businesses to receive structured, machine-readable invoices (e.g., XRechnung, ZUGFeRD). Companies must ensure compliant reception, validation, workflow integration, and long-term archiving to meet EN 16931 and GoBD rules.

Key takeaways

• From 2025, all German B2B recipients must accept EN 16931-compliant e-invoices; PDFs alone no longer qualify.
• Mandatory issuance begins in phases: reception in 2025, issuance for large companies in 2027, and full issuance for all businesses in 2028.
• Accepted formats include XRechnung, ZUGFeRD, Peppol BIS 3.0, and other compliant XML structures.
• Email, Peppol, EDI, portals, and ERP interfaces serve as transmission channels.
• Recipients must validate syntax and tax data before posting and archive the original XML/PDF-XML for 10 years under GoBD.

German E-Invoicing Mandate & Timeline (2025–2028)

The transition from manual invoicing to e-invoicing is structured into three key phases:

What Does “Receiving an E-Invoice” Mean?

Receiving an e-invoice means accepting an invoice in a fully structured, machine-readable format not just as a visual document. Unlike paper or unstructured PDF invoices, a true e-invoice contains embedded data fields (XML/UBL) that can be automatically validated and processed by your financial systems.

To “receive” an e-invoice in the legal sense, a company must be able to:

• Accept the structured data file unchanged (e.g., XML, ZUGFeRD hybrid PDF, PEPPOL BIS).
• Perform technical validation, ensuring the file meets EN 16931 and national requirements.
• Import the invoice into its internal workflow, such as ERP, AP automation, or accounting systems.

Who Is Required to Receive E-Invoices?

All businesses conducting domestic B2B transactions in Germany must be able to receive e-invoices there are no exemptions, transition periods, or company size thresholds for reception.​

• All VAT-registered businesses operating in Germany (regardless of size or revenue)​
• Companies with headquarters, management, or fixed establishment in Germany​
• Entrepreneurs with domicile or habitual residence in Germany​
• Foreign companies with German fixed establishments generating revenue​
• Small businesses (Kleinunternehmer) using the small business tax scheme under §19 UStG exempt from issuing e-invoices but must still receive them​

Out of Scope

• B2C transactions: Business-to-consumer invoicing not covered by the B2B mandate​
• Cross-border EU transactions: Intra-community supplies currently excluded
• Non-resident businesses without German establishments: Not subject to German domestic B2B rules

Technical Requirements for Receiving E-Invoices

German B2B recipients must be able to receive structured EN 16931-compliant e-invoices with the following requirements.

• Must be able to receive EN 16931-compliant e-invoices (XRechnung, ZUGFeRD 2.x, Peppol BIS 3.0) from 1 Jan 2025​
• A simple email inbox that can receive XML or ZUGFeRD PDFs already fulfills the legal B2B reception obligation​
• PDFs alone (without embedded XML) no longer count as compliant e-invoices for B2B purposes​
• EDI is allowed until 31 Dec 2027 if it carries all EN 16931 data and the recipient agrees​
• Systems should support import and mapping of XRechnung/ZUGFeRD XML into ERP or AP software​
• Run syntax and business-rule validation on received files before posting (e.g., via validators integrated in your e-invoicing solution)​
• Ensure internal controls for authenticity, integrity, and legibility of e-invoices; no mandatory digital signature​
• Archive e-invoices for 10 years in the original received format and keep them machine-readable and audit-ready under GoBD rules​

How Can I Receive an E-Invoice? Step-by-Step Guide

Receiving an e-invoice can be broken down into a few clearly defined steps.

Step 1 - Define the reception channel:

The simplest method is email, since XML or ZUGFeRD files can be sent directly as attachments to a dedicated address. Alternatively or additionally, companies can be reachable via the Peppol network, use an ERP connector, or centralize receipt through an e-invoice platform such as ClearTax.

Step 2 - Communicate your e-invoice address:

This can be a standardized email address such as invoice@company.com or a Peppol ID that uniquely identifies the company.

Step 3 - Provide software for processing:

The received e-invoices must be opened or automatically imported into the software in use. Modern systems recognize the format, extract structured data, and check whether all required fields are included.

Step 4 - Receive the invoice and capture the data:

When an e-invoice is sent, it arrives via the chosen channel.

• For email: you receive the XML/PDF file in your inbox.
• For Peppol: it is forwarded from your access point to your system’s inbox or interface.
• Save the file in your invoice processing folder or import it into your accounting software.

Step 5 - Validate the invoice data:

The system checks whether the invoice complies with the technical EN 16931 schema, whether the XML structure is error-free, and whether all tax-relevant information is present.

If the file contains errors, a corrected e-invoice must be requested. Once validation is complete, the invoice can be routed through the internal workflow (approval process, accounting, payment release).

Step 6 - Archive the invoice:

The original XML file must be stored unchanged for at least ten years. Platforms like ClearTax automate this step, so companies do not need to build their own archiving structures.

Accepted Formats for Receiving E-Invoices in Germany

Germany accepts two main formats for e-invoicing: XRechnung and ZUGFeRD, both compliant with the European EN 16931 standard.

1. XRechnung

This is Germany’s official e-invoice format for public-sector invoicing and the reference format for B2B. XRechnung is an XML-based format strictly aligned with the semantic model of EN 16931, a structured text file not intended for direct human reading. It contains all invoice elements in a hierarchical data structure.

The advantage is complete, standardized data everything from VAT IDs to line-item details and tax rates is uniformly labeled, enabling automatic validation and processing.

2. ZUGFeRD

The “Central User Guide of the Forum Elektronische Rechnung Deutschland” (ZUGFeRD) is a hybrid format. A ZUGFeRD invoice is essentially a PDF/A-3 file that contains an embedded XML file. It combines a human-readable PDF with machine-readable XML data representing the invoice.

ZUGFeRD is particularly popular among SMEs because recipients can open the PDF while accounting software extracts the XML for automated processing. It bridges the old and the new PDF readability plus structured e-invoice data.

3. Peppol UBL Format (if compliant with EN 16931)

Other structured XML and EDI based formats may also be accepted in Germany when they fully comply with the European standard EN 16931, which defines the mandatory semantic data model for e invoices. 

These formats include UN/CEFACT CII (Cross Industry Invoice), a highly structured XML standard used in many international supply chain environments, and UBL (Universal Business Language), a widely adopted XML syntax for procurement and invoicing documents. 

Certain EDI (Electronic Data Interchange) message types such as EDIFACT INVOIC can also qualify if the exchanged data is mapped to the EN 16931 core elements.

Transmission Channels for Receiving B2B E-Invoices in Germany

In B2G, e-invoices must follow strict rules: they must be submitted in a structured format (e.g., XRechnung/EN 16931) and routed through official channels such as ZRE, OZG-RE, email (XML-only), or PEPPOL. These channels ensure validation, routing via the Leitweg-ID, and compliance with federal/public-sector requirements.

In B2B, companies have greater flexibility and may use PEPPOL, ZUGFeRD, EDI, email, or ERP/API integrations, as long as the format complies with EN 16931. 

Validation and Archiving of E-Invoices (GoBD Requirements)

Validation and archiving of B2B e-invoices in Germany must follow GoBD rules so invoices stay audit-proof and support VAT deduction.

• Validate structure and content (EN 16931, XRechnung/ZUGFeRD) so all mandatory VAT data is complete, consistent, and mathematically correct before posting.
• Use documented internal controls to prove authenticity of origin, integrity of content, and clear audit trail from invoice to underlying transaction.
• Store e-invoices exclusively in the original received format (e.g., XML or ZUGFeRD PDF/XML), even if converted for processing.
• Keep invoices machine-readable, unaltered, and retrievable for at least 10 years, with secure, access-controlled archiving.
• Retain technical/validation logs (where available) as evidence of due diligence in case of a tax audit.

Legal Framework for Receiving E-Invoices

• § 14 German VAT Act (UStG) – Definition of electronic invoice
• EU Standard EN 16931
• Growth Opportunities Act (Wachstumschancengesetz) 2023/2024
• BMF Letters on E-Invoicing
• GoBD Regulations on Electronic Archiving

Receiving E-Invoices with ClearTax

ClearTax offers a powerful all-in-one solution for receiving, validating, and archiving e-invoices . Here is how ClearTax helps

1. Unified Multi-Channel Intake: Receive XRechnung, ZUGFeRD, and Peppol invoices from any source. ClearTax consolidates email, Peppol, ERP connectors, POS systems, and API submissions into a single processing platform.
2. Smart ERP & POS Integration: ClearTax connects directly with systems like SAP, Dynamics, Oracle, Datev, Sage, and retail POS solutions. Automated PO matching, supplier validation, and instant syncing ensure accurate, touchless invoice processing.
3. Automated Validation & Compliance: Every invoice is checked for EN 16931 conformity, schema accuracy, tax correctness, and business rule consistency. ClearTax identifies errors instantly and routes exceptions for quick resolution.
4. Fast, Automated Workflows: Validated invoices flow straight into your ERP approval, booking, or payment processes. Intelligent rules eliminate manual work and speed up end-to-end processing.
5. GoBD-Compliant Archiving: ClearTax securely stores every invoice in its original format for at least 10 years tamper-proof, audit-ready, and instantly retrievable.

Conclusion

The transition to e-invoicing is not optional for companies in Germany it is mandatory starting in 2025. Companies that can receive and process e-invoices not only meet legal requirements but also benefit from more efficient processes, fewer errors, and faster invoice handling.

Critical steps include choosing the right reception channels, ensuring proper validation, and archiving the original structured file unchanged. Platforms like ClearTax handle all of these tasks centrally, automatically, and fully compliantly, helping companies transition smoothly into the digital invoicing world.