FlexCode Systems
From 1 January 2025 all German companies in the B2B sector must be able to receive and process electronic invoices. The e-invoice mandate is no longer a future obligation - it is current law. Any business that cannot process incoming XRechnungen today is already operating outside the legal requirements.
§§ Jan. 2025 | Receive obligation live | Jan. 2027 | Issue obligation >€800k | Jan. 2028 | Mandate for all B2B | 2 formats | XRechnung & ZUGFeRD
The Wachstumschancengesetz (Growth Opportunities Act, March 2024) introduced a mandatory electronic invoice requirement for domestic B2B transactions in Germany. An e-invoice under this law is not a PDF by email - it must be delivered in a structured, machine-readable format that accounting systems can process automatically.
All companies resident in Germany that are subject to VAT and conduct business with other companies are affected. Small businesses under § 19 UStG and certain VAT-exempt services are excluded.
!! A PDF sent by email no longer qualifies as a legally compliant invoice in the B2B sector after the relevant deadlines.
All German businesses must be able to receive and process e-invoices. This is the first and most urgent obligation. Companies that reject or cannot process incoming XRechnungen are already in breach.
Companies with annual turnover above €800,000 must issue e-invoices from this date. Classic PDF or paper invoices are no longer permitted for these companies in B2B transactions.
The mandate covers all B2B companies in Germany regardless of size. By this date, every business must have fully switched to e-invoicing.
Allow 3-6 months for a proper switchover - that is the typical timeline in practice.
Both formats are based on the European standard EN 16931 and are fully legally valid in Germany.
| Feature | XRechnung | ZUGFeRD |
|---|---|---|
| File format | Pure XML | Hybrid: PDF + embedded XML |
| Human-readable | No (without software) | Yes (standard PDF) |
| Machine-readable | Yes | Yes |
| Typical use | Automated B2B processes | Transition phase, all companies |
| Public sector | Mandatory since 2020 (B2G) | Permitted alternative |
✓ ZUGFeRD is the most practical format for the transition - your team can still open the invoice as a normal PDF, while the system processes the XML data automatically.
Can your current ERP or accounting system read and process XRechnung and ZUGFeRD invoices? If not: immediate action required - the deadline has already passed.
Is your annual turnover above €800,000, or do you expect to cross that threshold before 2027? Then the issue obligation is your next concrete deadline.
E-invoices must be archived in a GoBD-compliant manner. Clarify with your tax advisor how incoming documents must be stored in an audit-proof way - and which systems can do this.
Talk to your key suppliers and customers: which format do they prefer? When are they switching? Early coordination avoids duplicated effort.
Odoo is one of the very few ERP platforms that supports XRechnung and ZUGFeRD natively and without paid add-ons.
In the accounting module you store the preferred format for each customer. When creating an invoice, Odoo automatically generates the compliant XML or ZUGFeRD PDF. The sending process remains unchanged - the result is legally compliant.
Incoming invoices are processed directly in Odoo: the XML is automatically parsed, supplier, amount, tax rate, and posting accounts pre-filled. This saves manual entry and reduces errors.
| Requirement | Status in Odoo |
|---|---|
| Send XRechnung | ✓ natively supported |
| Send ZUGFeRD | ✓ natively supported |
| Receive and parse XRechnung | ✓ automatic |
| GoBD-compliant archiving | ✓ built in |
| DATEV export for tax advisor | ✓ built in |
The e-invoice mandate is not a bureaucratic burden - it is an opportunity to streamline processes. Companies that switch now benefit from faster payment receipt, less manual work, and a clear advantage over competitors who wait until the last minute.
Ready for the next step? FlexCode Systems accompanies you as a certified Odoo Silver Partner in Germany - from the initial analysis of your current processes to a fully compliant go-live on German servers, with GDPR-compliant hosting throughout.