How to Receive E-Invoices in Germany: Inbox, Viewer, Archive

To receive e-invoices in Germany you need three things: an email inbox that your suppliers know, a viewer that makes XML invoices readable, and an archive for the original file. The German Federal Ministry of Finance (BMF) says an inbox is enough (letter of 15 October 2024, para. 40). The duty has applied since 1 January 2025.

This guide is for finance teams, founders and freelancers running a business in Germany, and for international groups with German subsidiaries. It explains who must receive, what counts as an e-invoice, and how to set up intake without buying an ERP add-on. The issuing deadlines are covered in our overview of the Germany e-invoicing mandate.

Who must be able to receive e-invoices?

The rule comes from Section 14 of the German VAT Act (§ 14 UStG). Under § 14(1) UStG (opens in a new tab), sending an e-invoice does not require the recipient's consent where the mandate of § 14(2) sentence 2 no. 1 applies. That mandate covers supplies between businesses that are both established in Germany. In practice, a German business cannot refuse an e-invoice and insist on a PDF.

There is no grace period for receiving (BMF letter of 15 October 2024, para. 62). The transition rules until the end of 2026 and 2027 only let the issuer keep sending paper or, with consent, PDF. Small businesses have their own guide: Kleinunternehmer e-invoice rules.

What do you need to receive e-invoices?

The minimum setup is short:

• A receiving address. An existing email inbox is enough, and a separate one is not required (para. 40). An address such as invoices@ still helps, because it keeps invoices away from marketing mail.
• A viewer. An XRechnung is a plain XML file; without a viewer you only see source code. Free viewers exist, including one from the German tax administration (ELSTER).
• An archive. Under § 14b UStG (opens in a new tab), received invoices must be kept for eight years from the end of the calendar year in which they were issued.

Not required: a Peppol access point, a supplier portal, accounting software or a digital signature. You may agree such channels with suppliers, but the law does not demand them.

Can Outlook receive e-invoices?

Yes, in the sense of delivery. Outlook, Thunderbird, Gmail or Apple Mail receive an e-invoice like any other attachment. The gap is reading it:

ZUGFeRD looks familiar because the PDF is readable. For VAT, though, the XML counts: in hybrid formats the structured data is the leading part (section 14.4(3) of the VAT Application Decree, UStAE, as amended by the BMF letter of 15 October 2025). If the image and the XML differ, the XML prevails. See what is ZUGFeRD for the file structure.

A 5-step intake workflow

This workflow works without accounting software. With software the steps stay the same; some simply run automatically.

1. Set up the inbox. Choose one address for invoices and send it to every supplier, with your preferred format (XRechnung or ZUGFeRD). Result: invoices arrive in one place, also during holidays.
2. Open. Save the attachment unchanged first, then open it in a viewer. For ZUGFeRD, extract the XML from the PDF. Result: you can read the invoice number, date, amounts and line items.
3. Check. Two checks belong together: technical (is the file a valid e-invoice?) and content (do service, quantity, price, VAT rate and your address match?). Para. 35a of the BMF letter of 15 October 2025 states that validation does not replace the recipient's duty to check the invoice for completeness and accuracy. Result: approval, or a query to the supplier.
4. Post. Book the invoice or pass it to your tax adviser (Steuerberater), using the original file, not a printout. Result: input VAT and expense are recorded.
5. Archive. Store the original XML or ZUGFeRD PDF unchanged, separate from views and printouts. Result: the invoice can be found for eight years. The GoBD requirements are covered in e-invoice archiving in Germany.

What about the email itself? If it only transports the file, it does not have to be kept. If it contains tax-relevant information, such as an agreed price reduction, keep it with the invoice.

What if the check fails?

The BMF letter of 15 October 2025 separates three error classes: format errors (para. 6a), business rule errors (para. 6b) and content errors (para. 35a). A format error means the file is not an e-invoice at all but an "other invoice". A business rule error in data that is not a mandatory VAT detail has no VAT consequence. The difference is explained in e-invoice format error, business rule error or content error.

In practice: ask the supplier for a corrected invoice when mandatory details are missing or wrong. Never edit a received invoice yourself, and never archive a file you changed as the original. To understand a rule code, look it up in our list of XRechnung error codes.

Common intake mistakes

Checklist for small businesses without accounting software

For freelancers, founders and small teams that still collect invoices as PDFs:

• Choose one address for invoices (existing inbox or a dedicated one)
• Send the address and preferred format to all suppliers, including telecom, energy and software providers
• Prepare an XRechnung viewer and open a test file
• Prepare a tool to extract the XML from ZUGFeRD PDFs
• Create one archive folder per year, file names like "date_supplier_invoice-number"
• Decide who checks and approves, and how you record it
• Ask your tax adviser whether they can process XML files directly
• Review spam filters and auto-delete rules
• Back up the archive to a second location

A folder on a drive does not by itself meet the GoBD immutability requirement. If your adviser uses DATEV, see DATEV e-invoice guide for the intake channels there.

How to open and check an e-invoice with docutools.pro

1. Save the attachment. If it is a PDF, open the ZUGFeRD extractor, click "Choose PDF" and save the embedded XML with "Download XML". The extractor runs in your browser; the file does not leave your computer.
2. Open the XRechnung viewer and upload the .xml file. The viewer accepts XML only, not PDFs. The file is sent to our server for checking.
3. Read the "KoSIT validation" result: "KoSIT-conformant / Valid XRechnung" or "Not KoSIT-conformant". The viewer checks the way the KoSIT validator does (configuration 2026-08-31).
4. Compare the "Extracted data" table with your order and delivery note: invoice number, date, parties, VAT IDs, totals, line items and VAT rate. The viewer does not show the Leitweg-ID, IBAN or addresses.
5. If there are errors, look up the code and request a corrected invoice from the supplier. "Smart Repair" writes a modified XML; a repaired file is not the original invoice you received and does not belong in the archive as the voucher.
6. Archive the original file from step 1, not the view.

The free plan includes 2 uploads per day up to 500 KB per file, no account needed. Unlimited uploads, ZIP batches and a searchable history are part of the Pro plan (Pro), see pricing. To tick off the mandatory invoice details by hand, use the German invoice requirements checker.

Checks after setup

• Does a supplier's test invoice arrive at the right address?
• Can you open and read both an XRechnung and a ZUGFeRD file?
• After posting, is the unchanged original in the archive?
• Does a stand-in know where invoices arrive and who approves them?

More on scope and deadlines: more guides on the e-invoicing mandate.

Sources

• § 14 UStG: issuing invoices (German) (opens in a new tab)
• § 14b UStG: retention of invoices (German) (opens in a new tab)
• BMF letter of 15 October 2025 on mandatory e-invoicing (German) (opens in a new tab), amending the BMF letter of 15 October 2024, BStBl I p. 1320 (paras. 40, 62)

Last reviewed: October 2026

This article is general information, not tax or legal advice.