E-invoicing at S+R: ZUGFeRD and XRechnung – tailored to your processes

Why are so many companies talking about e-invoicing right now?

Invoices by email have long been part of everyday business. But a PDF file on its own is not yet an e-invoice in today's legal sense: what matters is that the invoice data is available in a structured, machine-readable format. Only then can suitable accounting and ERP systems take over the details directly instead of having to re-type them or extract them from a document.^[1]

This is exactly where e-invoicing comes in. Invoice number, invoice date, details of the goods or services and amounts are transmitted in defined data fields. This can reduce manual work, avoid transcription errors and simplify further processing. How far these benefits can be used depends on the systems in place and on internal processes.^[1]

With the German Growth Opportunities Act (Wachstumschancengesetz), the e-invoice has been made the legal standard in stages for certain transactions between companies established in Germany. So this is not just a technical trend, but a change in the requirements for exchanging invoices in business.^[1]

What is ZUGFeRD – and where does the format come from?

ZUGFeRD is a cross-industry format for electronic invoices. It was developed by the Forum elektronische Rechnung Deutschland (FeRD, the German electronic invoicing forum) with the support of the German Federal Ministry for Economic Affairs. So the format is not tied to any single accounting software, but is a common standard for exchanging invoice data.^[2]

What makes it special: ZUGFeRD combines two representations in one file. You receive a readable PDF invoice, and the invoice data is also embedded in it in XML format. People can view the invoice, and suitable programs can process the structured data. The technical basis includes PDF/A-3 and the European standard EN 16931.^[2]

In day-to-day work, this means the familiar invoice view is retained while a basis for digital processing is created at the same time. It is important, however, to keep the original file including the embedded data – a printout does not replace electronic archiving.^[1][2]

And how does XRechnung differ?

XRechnung is based directly on structured XML data. Unlike a ZUGFeRD invoice, it does not automatically include an additional PDF view. Suitable software or an e-invoice viewer can be used to display it in readable form. The German tax authorities also provide such a viewer via ELSTER.^[1]

The XRechnung standard is developed by the Coordination Office for IT Standards (Koordinierungsstelle für IT-Standards, KoSIT). The European format requirements for e-invoices were originally drawn up for invoicing public-sector clients and are now also relevant for the exchange of invoices between companies.^[1]

ZUGFeRD and XRechnung are therefore two established ways of providing structured invoice data. For recognition for tax purposes, the specific design matters: the German Federal Ministry of Finance names in particular XRechnung and ZUGFeRD from version 2.0.1 – excluding the MINIMUM and BASIC-WL profiles – as suitable formats. So the legislator does not simply prescribe “ZUGFeRD for everyone”.^[1]

Which dates are important for companies?

The introduction takes place in several stages. For the transactions covered by the German B2B rules, the overview is as follows:^[1]

• Since 1 January 2025: companies established in Germany must be able to receive e-invoices. In principle, an email inbox is already sufficient for receiving them.
• Until 31 December 2026: general transitional rules apply to issuing invoices. Provided their conditions are met, paper invoices or other electronic invoices remain possible; a simple PDF requires the recipient's consent.
• In 2027: for invoice issuers with a previous-year turnover of no more than EUR 800,000, the corresponding transitional period continues. Transitional rules until the end of 2027 also apply to certain EDI procedures.
• From 1 January 2028: once these transitional periods have expired, the e-invoice is in principle mandatory for the transactions covered.

There are statutory exceptions, for example for small-amount invoices of up to EUR 250 gross and for invoices for services provided by small businesses under the German small business scheme (Kleinunternehmer). However, the obligation to be able to receive e-invoices also applies to small businesses. Separate requirements may also apply to invoices to public-sector clients.^[1]

S+R supports both formats – tell us what you need

At S+R, we see the changeover as part of modern cooperation. We support ZUGFeRD and XRechnung and want to organise the exchange of invoices so that it fits your business processes.

Do you already use a central invoice inbox? Does your accounting department need a specific format? Or should we include additional details for internal allocation? Let us know. We are happy to agree on special requirements with you.

So that invoices and queries reliably reach the right place, we kindly ask you for up-to-date details of your company, your contact persons and how you would like to receive invoices.

Submit your master data easily

Our fillable master data form in German and English helps you with this. Enter your details directly in the PDF, select your preferred invoice format and save the completed file. Please also add place, date and signature; if necessary, you can print the form for this and then scan it.

Download the master data form, German/English (PDF)

Then send the completed form to info@sr-gmbh.de. You can add any further requests in the form or directly in your email.

If you have any questions, you can reach us by phone on +49 6633 96000.

Our goal: fewer queries, clear responsibilities and an exchange of invoices that makes your work and ours easier. Thank you for supporting us with your up-to-date details.