E-invoicing mandatory from 2025: Checklist for companies

Starting in 2025, all companies will be required to use e-invoicing. The German Confederation of Skilled Crafts and Datev offer a checklist for implementation.

This article is part of the special feature "E-Invoicing: Tips for Craft Businesses".

From January 1, 2025, all companies in Germany, regardless of their size, must be able to accept and process e-invoices from other companies, for example from suppliers.

The e-invoice is not a PDF, but a structured format that complies with the requirements of the EU directive EN 16931. In Germany, these are primarily the invoice formats " XRechnung " and the hybrid format " ZUGFeRD " (from version 2.0.1 onwards).

The German Confederation of Skilled Crafts (ZDH) and Datev have jointly developed a checklist for small and medium-sized craft businesses. Using this checklist, businesses can determine whether they are sufficiently informed about the requirements for receiving e-invoices from January 2025 onwards and whether they have a suitable email inbox, whether they can visualize the invoices with appropriate tools (such as the free Quba-Viewer ), and whether they can archive the e-invoices in compliance with the German Generally Accepted Accounting Principles (GoBD ).

Checklist: Implementing e-invoicing for SMEs ➔➔➔ Click here for the free checklist for implementing e-invoicing for SMEs from ZDH and Datev as a PDF.

You might also be interested in:

Operations management

E-invoicing: Don't risk losing your input tax deduction now.

Operations management

"Accounting belongs in the business"

Operations management

Too much effort: E-invoicing deters businesses.

Send invoices

Sending e - invoices will also become mandatory for all companies from 2025 onwards . However, associations such as the ZDH were able to secure transition periods.

From January 2027, all companies with a previous year's turnover of more than €800.000 will be required to issue e-invoices to business partners. Until then, paper invoices ("other invoices") will also be permitted. From 2028, all other companies (including small businesses) will also be required to do so.

Even though there are long transition periods for issuing e-invoices , the German Confederation of Skilled Crafts (ZDH) and Datev advise companies to start addressing this issue now to avoid bottlenecks at IT service providers during the specified transition dates . At the same time, the digitization of further process steps should be considered to unlock additional cost-saving potential.

DHB now also available digitally! Simply click here and register for the digital German Crafts Journal (DHB)!