What duties and deadlines apply to companies?
The e-billing requirement is based on the Growth Opportunities Act and is intended, on the one hand, to contribute to the further digitalization of the federal administration and, on the other, to prevent tax fraud. In principle, the ordinance differentiates between sending and receiving electronic invoices. The legislator is accommodating smaller companies with transitional periods:
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Since January 1, 2025
All companies must be able to receive e-bills. There is a transitional period for sending e-bills: paper invoices and simple PDF files will remain permitted until the end of 2026.
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From January 1, 2027
Companies with an annual turnover of more than 800,000 euros must send e-invoices.
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As of January 1, 2028
The duty to ship applies to all companies in the domestic B2B sector, regardless of company size.
What exactly does the law require?
The e-bill must be in one of the following three structured electronic formats:
ZUGFeRD: hybrid format – human-readable PDF/A-3 with embedded XML file in “Cross-Industry Invoice” (CII) syntax.
XRechnung: XML file in the “Cross-Industry Invoice” (CII) syntax
XRechnung: XML file in the “Universal Business Language” (UBL) syntax
- The invoice must be transmitted and received electronically – a simple PDF is not sufficient.
- The e-bill must be legible, complete and machine-readable.
- Companies must archive the invoices in an audit-proof manner and be able to provide them if required.
Why is an integrated solution in the ERP system useful?
For companies in the mechanical and plant engineering sector, as well as in the automotive industry, the e-invoicing requirement brings with it new tasks, but also offers great optimization potential. Many companies process large quantities of invoices every day, which they receive in different formats – as paper documents, PDFs or already in electronic form. Complex projects, multi-level supply chains and many business partners sometimes require a great deal of coordination. The switch to structured e-invoices will significantly simplify these processes – provided that companies can rely on a solution that is integrated with their leading IT system.
The legal framework allows for the e-invoicing requirement to be implemented in a variety of ways, such as via external portals or individual solutions. However, these approaches cause disruptions in workflows, duplicate work steps and risk errors. An integrated solution in the ERP system avoids these disadvantages.
This is a particularly worthwhile approach for companies in the manufacturing industry, where many suppliers and customers already use digital processes. All relevant processes – from invoice receipt and verification to archiving – run centrally and in compliance with the rules in the existing system. The responsible employees can access all document data in real time and work with the familiar interface.
Simple as that: PSIpenta/ERP Invoice Connector
Um den Anforderungen der E-Rechnungspflicht gerecht zu werden, bietet der PSIpenta/ERP Invoice Connector in Zusammenarbeit mit dem PSI-Produktpartner intex eine All-in-one-Lösung an. Den gesamten Prozess der Eingangsrechnungsverarbeitung und -archivierung können Unternehmen mit dem Add-on digital und effizient gestalten. Empfängt das Unternehmen z. B. eine elektronische Rechnung via E-Mail, wandelt der Connector das entsprechende Format in ein lesbares Dokument um, übermittelt die Buchungsdaten über die Eingangsrechnungsschnittstelle ins ERP-System und archiviert im Anschluss die Rechnung automatisiert und rechtskonform.
Advantages of the PSIpenta/ERP Invoice Connector
- Fast and accurate processing of e-invoices: Automated capture and processing reduces time and increases accuracy.
- Fewer errors and manual processes: Digitization and automation minimize sources of error and reduce the need for manual intervention.
- Automated transfer to the incoming invoice interface: Seamless integration of invoice data into the existing ERP system without media discontinuity.
- Improved data quality and legal certainty: Ensuring compliance with legal requirements and increasing data integrity.
- Audit-proof and legally compliant archiving: Compliance with legal retention requirements through secure digital storage.
- Faster and more economical archiving and storage of invoice data compared to paper documents: Digital storage enables fast access and saves physical storage costs.
- Elimination of the need for physical storage of paper documents: Reduction of archive space and conservation of resources through paperless processes.
Setting the course for digital billing processes
Since the beginning of the year, legal requirements have stipulated that structured e-invoices must be received and, soon, sent. Those who continue to rely on manual processes for this will face high costs and legal risks. With the PSIpenta/ERP Invoice Connector, companies integrate the entire e-invoicing process directly into their PSIpenta/ERP environment. They benefit from lean, digital processes, secure archiving and maximum transparency in the invoicing process.
Plan now!
Find out how you can make your billing processes compliant with legal requirements – while also increasing efficiency in your day-to-day business. Our team will be happy to advise you in person.
