E-invoicing FAQ
Do German businesses have to accept e-invoices since 2025?
Yes. Since 1 January 2025 all German businesses must be able to receive e-invoices under EN 16931 in B2B transactions. An e-mail inbox that can receive XML files is sufficient.
When do I have to send e-invoices myself?
Businesses with an annual turnover above €800,000 from 1 January 2027, everyone else from 1 January 2028. Until then transitional rules apply, e.g. paper or PDF with the recipient's consent.
Is an ordinary PDF an e-invoice?
No. Since 2025 only structured formats under EN 16931 (e.g. XRechnung, or ZUGFeRD from profile EN 16931) count as electronic invoices in Germany. An ordinary PDF is an "other invoice".
How do I open an XRechnung XML file?
With a viewer like this one: drag the file into your browser, read the invoice, and save it as PDF via the print dialog if needed. The file stays entirely on your computer.
Is my invoice data uploaded anywhere?
No. This viewer processes the file exclusively in your browser. There is no upload, no storage and no cookies.