What “able to receive” means
Since 1 January 2025 every business in Germany must be able to accept e-invoices from other businesses. The Federal Ministry of Finance explicitly provides no exceptions. Small businesses may still issue other invoices, but they still have to receive e-invoices. The same applies to freelancers.
An email inbox is enough to receive them. The law does not prescribe a channel: email, a download from a customer portal or an interface are all possible. You agree on the channel with your supplier. You do not need Peppol, a portal or any particular software to receive.
None of this applies to an invoice that only concerns your private life. The obligation belongs to your business.
Which formats you have to accept
An e-invoice is an invoice in a structured format that follows the European standard EN 16931 (§ 14 (1) UStG). In Germany, almost every one arrives in one of two formats:
| Format | What you receive | Readable without software |
|---|---|---|
| XRechnung | a plain XML file | no |
| ZUGFeRD from version 2.0.1 | a PDF with an embedded XML file | the PDF yes, the data no |
According to the BMF letter of 15 October 2025, the ZUGFeRD profiles MINIMUM and BASIC WL do not meet the requirements. In a ZUGFeRD PDF the embedded data counts. If the visible PDF differs from it, the data prevails. The difference between the two formats is explained in the guide XRechnung or ZUGFeRD.
What may still arrive as a PDF until 2027
Issuing has transition rules (§ 27 (38) UStG). For supplies in 2025 and 2026 suppliers may still send you paper invoices, and a plain PDF by email with your consent. In 2027 that only applies to suppliers whose total turnover in the previous year was at most €800,000. From 2028 you receive almost only e-invoices from businesses in Germany. Small businesses and small invoices up to €250 remain the exception.
Your consent to a PDF needs no particular form. According to the notes on the BMF letter of 15 October 2024 it can also be implied, for example by simply accepting PDF invoices.
This matters for your input VAT deduction. If your supplier has to issue an e-invoice and still sends paper or a PDF, that is generally not a proper invoice. Ask them for an e-invoice then. When the obligation starts for whom is in the guide E-invoicing mandate.
Reading and checking
On a Mac, no app opens an XRechnung as an invoice by itself. You need one that shows the data in readable form. The Federal Ministry of Finance points to free viewers from private providers and to the e-invoice viewer of the tax authorities at ELSTER. Which options exist on the Mac and what they can do is in the guide Opening an XRechnung on a Mac.
Then check it like any invoice: service, amount, VAT rate and date of supply. All mandatory details have to be in the invoice data itself. A reference to an attachment is not enough; an attachment may only add to it, for example with a timesheet. If the file is technically not a valid e-invoice, ask the sender for a new one.
Archiving it properly
With an e-invoice, the XML file is the original. You keep invoices for eight years (§ 14b (1) UStG). At least the structured part has to remain intact in its original form. A printout, a PDF from a viewer or a screenshot does not replace the file.
The Federal Ministry of Finance offers one reassurance: storing e-invoices outside a system that meets the GoBD is, for VAT purposes, generally not a breach on that basis alone. The GoBD still apply to your bookkeeping. More in the guides GoBD and Retention periods.
In practice that means:
- Save the attachment exactly as it arrived. Do not open and save it in an editor, because even a line break changes it.
- With ZUGFeRD, keep the whole PDF, not just a printout. The data is inside the file.
- File them so you can find them years later, for example by year and supplier, or use an app that archives them on import.
This guide explains the rules in general and does not replace advice from a tax advisor.
Common questions
Do I have to receive e-invoices as a small business?
Yes. Small businesses are only exempt from issuing them (§ 34a UStDV), not from receiving them. An email inbox is enough.
Is my normal email inbox enough?
Yes. A separate inbox just for e-invoices is not necessary. It does help if your suppliers know which address their invoices should go to.
May I delete the XML file once I have printed the invoice?
No. The XML file is the original and is kept unchanged for eight years. A printout is only a view.
May I refuse an e-invoice and ask for a PDF?
An e-invoice that your supplier has to issue does not need your consent. So you cannot refuse it. The other way round, you may ask for an e-invoice even if they could still send paper.