Receive and read e-invoices: how it works

You have had to be able to receive an e-invoice since 1 January 2025. An e-mail inbox is enough for that. The real work comes afterwards: you make the file readable, check the invoice and keep the structured part intact for eight years. With a ZUGFeRD invoice the PDF alone is not the part that counts.

Last updated: October 27, 2026

In brief

Receiving: applies to all domestic businesses, small businesses included; an e-mail inbox is enough.
Reading: ZUGFeRD shows a PDF, for XRechnung you need a viewer.
Keeping: eight years, at least the structured part, unchanged.

What do you have to be able to do since 2025?

A supplier sends you an invoice and you wonder whether you have to set something up. Since 1 January 2025 domestic businesses must be able to receive an e-invoice. The Federal Ministry of Finance (BMF) provides no exceptions; small businesses must be able to do it too, although they do not have to issue e-invoices themselves. The law does not say how the file reaches you: e-mail, a download from a portal or an interface are all possible.

Invoices as a plain PDF still arrive. As long as your supplier may issue an other invoice, it remains a proper invoice for the input VAT deduction. Who has to issue when is in E-invoice obligation in Germany 2027.

How do you read an XRechnung or ZUGFeRD?

ZUGFeRD consists of a readable PDF and embedded data. If they differ, the data in the structured part applies, not the PDF. The BMF therefore recommends making the XML part visible yourself instead of only looking at the picture.

XRechnung has no PDF. You need software that displays the XML file, a so-called viewer. Free viewers exist on the market; the tax administration also offers one at e-rechnung.elster.de that shows XRechnung and ZUGFeRD. This service is non-binding and a reading tool, not a seal of quality.

The differences between the formats: XRechnung or ZUGFeRD.

How do you check an incoming invoice?

You also check an e-invoice yourself for completeness and correctness. A validation does not replace that; with due care you may rely on the technical result of a suitable validation application, though. As proof it is a good idea to keep the validation report. If the file has format errors, it does not meet the requirements for an e-invoice and counts as an other invoice (BMF letter of 15 October 2025, margin no. 6a). Input VAT deduction from invoices is explained in Input VAT deduction: conditions.

How do you keep e-invoices?

You keep incoming and outgoing invoices for eight years (section 14b (1) UStG). For an e-invoice at least the structured part must be kept intact in its original form. The current BMF letter on the GoBD of 14 July 2025 says: for e-invoices it is enough to keep only the structured part. You only have to keep the PDF part of a ZUGFeRD invoice as well if it contains additional or differing information that matters for taxation, for example booking notes.

The tax office may request e-invoices. You can then submit them through ELSTER with the function "Belegnachreichung zur Steuererklärung".

Common mistakes

Filing only the PDF of a ZUGFeRD invoice and losing the embedded data.
Being unable to open the XML file of an XRechnung. A viewer is basic equipment.
Changing the file after checking it. The structured part must stay intact.
Throwing away the validation report. It helps as proof.
Leaving the checking of the invoice to the validation. You remain responsible for completeness and correctness.

How VAT GPT helps

If you receive incoming invoices as ZUGFeRD PDF or XRechnung XML, you upload them to VAT GPT; the app reads the details on upload. And because VAT GPT also processes your Amazon and eBay reports for the OSS return and the VAT return, your income and expenses are in one place. There is Free, Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, including VAT). Try for free now

Frequently asked questions

Do I have to receive e-invoices already? Yes, since 1 January 2025. An e-mail inbox is enough.

Does it apply to small businesses? Yes. Small businesses do not have to issue them, but they must be able to receive.

Is a PDF invoice by e-mail an e-invoice? No, a plain PDF is an other invoice. A ZUGFeRD file looks like a PDF but contains structured data.

How do I read an XRechnung? With a viewer, for example the tax administration's at e-rechnung.elster.de.

How long do I keep them? Eight years; at least the structured part, unchanged.