E-invoice (E-Rechnung)
Also known as: Electronic invoice · E-Rechnung · e-invoicing
An e-invoice is a structured electronic invoice per EN 16931 whose data is machine-readable — not just a PDF image. Since 1 Jan 2025 German B2B businesses must be able to receive them, with issuing duties phasing in.
Legally, under Section 14 of the German VAT Act (UStG) an invoice only counts as an “E-Rechnung” if it is issued, transmitted and received in a structured electronic format that meets the EN 16931 standard. A plain PDF with no structured data set no longer qualifies as a legal e-invoice from 2025.
The German B2B timeline:
- Since 1 Jan 2025: every business must be able to receive e-invoices.
- From 2027/2028: a staggered duty to also issue them (by turnover thresholds).
For driving schools this means invoices to other businesses (e.g. corporate customers training their staff) fall under the duty, while invoices to private individuals (B2C) may remain ordinary PDFs.
RoadReview produces e-invoices in the ZUGFeRD/Factur-X format (EN 16931 “COMFORT” profile): a PDF/A-3 with embedded XML, so the invoice stays human-readable while also being machine-processable.
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