On 15 October 2024 the Federal Ministry of Finance published the long-awaited introductory letter on the e-invoice. This makes clear, with binding effect, what applies from January 2025: e-invoices must comply with the European standard EN 16931 – established formats such as XRechnung and ZUGFeRD (from version 2.0.1) meet this requirement. With hybrid formats the structured part prevails: if the XML and the PDF image differ, the XML applies.
For receiving e-invoices, the letter makes clear: an email inbox is sufficient, and receipt cannot be refused. Companies should now decide which address e-invoices go to, how they are checked and how they enter the existing approval process – before the first suppliers switch over.
Please note: this article reflects the legal position and administrative guidance as at the date stated and is no substitute for tax or legal advice.