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For which types of invoices is the transition to e-invoices mandatory?

Short answer

The transition to e-invoices is particularly required for public tenders. Starting from January 1, 2025, companies are obligated to send electronic invoices to public authorities. This applies to both service and goods invoices. The shift to e-invoices aims to increase efficiency and transparency in the invoicing process.

Introduction to E-Invoicing

The electronic invoice, or e-invoice for short, is a digital format for sending invoices. It replaces traditional paper invoices and offers numerous advantages, including faster processing and lower costs. Starting from January 1, 2025, the transition to e-invoices will be mandatory for certain types of invoices.

Necessity of E-Invoicing

The transition to e-invoices is particularly required for invoices sent to public authorities. This applies to both service and goods invoices. The legal regulation stipulates that companies working with public institutions must submit their invoices in electronic form. This measure aims to increase efficiency and transparency in the invoicing process and reduce administrative burden.

Advantages of E-Invoicing

The e-invoice offers several advantages:

  • Speed: Invoices can be sent and processed immediately.
  • Cost savings: The elimination of printing and shipping costs allows companies to save money.
  • Environmental protection: The use of paper is reduced, benefiting the environment.
  • Error reduction: Automated processes reduce the likelihood of errors.

Conclusion

The transition to e-invoices is an important step towards digitalization and efficiency in the invoicing process. Companies working with public authorities should prepare early for these new requirements and adapt their processes accordingly. The legal provisions provide a clear framework that facilitates the transition and makes use of the benefits of e-invoicing.

Key facts

Invoice Types
Public tenders, services, goods

Sources

All external claims are backed by traceable sources.
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    § 14 UStG – Ausstellung von Rechnungen Bundesministerium der Justiz

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