E-Rechnung (Germany)
The legal term under §14 UStG for an invoice issued, transmitted and received in a structured electronic format conforming to EN 16931; a PDF without machine-readable XML does not qualify.
The legal term, under §14 of the Umsatzsteuergesetz (UStG, the German VAT Act) as amended by the Wachstumschancengesetz, for an invoice issued, transmitted and received in a structured electronic format conforming to EN 16931. Only the structured data counts; a PDF without machine-readable XML is not an E-Rechnung. Reception has been mandatory for all domestic businesses since 1 January 2025; issuance becomes mandatory from 1 January 2027 for businesses with 2026 turnover above €800,000, and from 1 January 2028 for all others.
Related terms
Browse all →UBL
TechnicalUniversal Business Language — an open-standard XML library for business documents (invoices, orders, despatch advices) maintained by OASIS and used by Peppol.
Post-Audit Model
E-invoicingAn e-invoicing architecture where invoices are exchanged directly between buyer and seller and reviewed by the tax authority only retrospectively, typically through audits or periodic reporting.
Value Added Tax
VAT & TaxA consumption tax levied at each stage of the supply chain on the value added to goods or services, ultimately borne by the end consumer.
ViDA
ComplianceVAT in the Digital Age — the European Commission's reform package mandating structured e-invoicing and digital reporting for intra-EU B2B transactions, with phased application from 2030.
Need to comply with E-Rechnung (Germany)?
Talk to our compliance team — we’ll show you exactly how Complyance handles it.
