Switch from PDF to e-invoice — step by step

Last reviewed: October 2026

Whether you must issue structured invoices now or only from 2027/2028 (mandate by entity), receiving has been required since 2025. The switch path is the same for freelancers and small agencies.

Step 1: Clarify your situation

• Run the mandate check for receive vs issue timing.
• Ask key clients if they already require ZUGFeRD, XRechnung, or a portal.
• Note your current stack (Word/PDF, Excel, old tool) — what stays, what goes.

Step 2: Clean master data

Bad required fields are the #1 reason e-invoices get rejected. Fix once, reuse everywhere:

• Full legal name and address (seller and buyer)
• VAT ID or tax number — correctly formatted
• IBAN / payment terms if relevant
• Gap-free invoice numbering
• Service date or period

Kleinunternehmer still need the § 19 note — that does not replace a proper e-invoice format when you issue one voluntarily.

Step 3: Pick format and tool

Many B2B freelancers use ZUGFeRD with an EN 16931 (Comfort) profile. Authorities and some corporates want XRechnung— see formats compared.

• Quick test: free ZUGFeRD generator
• Ongoing: workspace with clients, send, and archive (less rework per project)
• Receiving: can your books ingest supplier e-invoices?

Step 4: Send a test invoice

1. Generate a ZUGFeRD PDF and send it the way the client wants (email/portal).
2. Ask whether it imported automatically.
3. Log errors — often a missing field or bad VAT ID.
4. For XRechnung: get Leitweg-ID / buyer reference from the customer first.

Step 5: Archive and involve your advisor

Store the structured file immutably (GoBD). Tell your tax advisor how you will export invoices and receipts. Effitrio keeps outbound invoices and attachments in one workspace so you are not hunting PDFs before deadlines.