GuidesCompliance
Receiving e-invoices in Germany: inbox, reject, archive
Issuing e-invoices can wait until 2027/2028 for many freelancers — receiving them cannot. Since 2025 you must be able to accept structured B2B invoices from German suppliers.
Why “receive” comes before “issue”
The German B2B mandate split duties: receive capability from 1 Jan 2025 for domestic businesses; issue obligation later (2027/2028 depending on turnover). Software vendors, landlords, and agencies already send ZUGFeRD or XRechnung. If you only keep printed PDFs, you may lose the original structured file auditors expect.
Practical receive channels for freelancers
- Email inbox: Save the original attachment (XML or hybrid PDF/XML) — do not “print to PDF” and delete the original
- Tax advisor / DATEV: Many Steuerberater ingest supplier invoices for you — agree a handover process
- Invoicing / accounting software: Dedicated e-invoice inbox that validates EN 16931 structure
- Portals: Large buyers may push invoices via PEPPOL or private portals — register if a client requires it
When to push back on a supplier invoice
- Wrong buyer details, tax ID, or amounts
- Missing or broken structured data when the supplier claims it is an e-invoice
- Duplicate invoice numbers or unclear service periods
Ask for a corrected structured invoice. Keep the rejected file and your correspondence — useful if payment timing is disputed.
Archive the original digital file
Under GoBD principles, store the original e-invoice (XML or hybrid PDF) in a way that stays readable and unchanged for the retention period. Printing alone is not enough. Practical steps: GoBD invoice archiving.
German version: E-Rechnung empfangen →
Hinweis: Dieser Inhalt dient der Orientierung und ersetzt keine Rechts- oder Steuerberatung. Steuer- und E-Rechnungsregeln können sich ändern — maßgeblich sind die jeweils geltenden Gesetze (z. B. § 19 UStG, § 14 UStG). Im Einzelfall Steuerberater oder Fachanwalt konsultieren.