E-Invoicing Basics
XRechnung vs. PDF Invoice
Many businesses still send PDF invoices. From 2025, that will no longer suffice for B2B invoices in Germany. This comparison shows the key differences.
| Criterion | XRechnung (XML) | PDF Invoice |
|---|---|---|
| Machine readability | Fully structured, directly processable | Unstructured; requires OCR or manual entry |
| Legal status from 2025 (§ 14 UStG) | Qualifies as e-invoice under the law | Qualifies only as a non-e-invoice; recipient consent required until end of transition period |
| B2B transition period | No transition period needed, immediately valid | Permitted until 31.12.2026 (annual turnover ≤ €800,000: until 31.12.2027) |
| Automated posting | Directly importable into ERP/accounting software | Manual effort or costly AI/OCR needed |
| Tamper resistance | Structured data, checksums; manipulation easily detected | PDF easily manipulated without qualified signature |
| Creation effort | Requires e-invoicing software or API | Easily created with Word, Excel, any word processor |
| Readability for recipient | Not directly readable without a viewer; docutools.pro visualises XRechnung for free | Immediately readable in any PDF reader |
| Archiving compliance (GoBD) | Structured storage, easy to archive | Archivable, but long-term format PDF/A recommended |
| Typical use case | B2G (mandatory), B2B (preferred from 2025), high-volume invoicing | B2C, small businesses (transition phase), international customers |
Verdict
PDF invoices are convenient and widespread, but their days in German B2B are numbered. Businesses should switch to e-invoicing formats like XRechnung or ZUGFeRD now to be well prepared and benefit from automated processes. ZUGFeRD is a good starting point as it retains a visual PDF view while being machine-readable.
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