There are many half-truths circulating about e-invoicing. This article briefly clears up the ten most common misconceptions and refers readers to the relevant articles for further details.

Introduction

Since the introduction of e-invoicing, a number of misconceptions have persisted – some intended to reassure, others to alarm. We’ve sorted this out for you and set the record straight.

This article is intended as a brief overview. For each misconception, you’ll find a two- or three-sentence explanation, as well as a link to the article that explores the topic in greater depth.

If you’re interested in a particular topic in more detail, simply follow the relevant link.

Myth 1: “A PDF is already an e-invoice, isn’t it?”

That is not the case. A PDF is a visual representation of the invoice for the human eye, but not a structured, machine-readable data set. An e-invoice is in a structured format, such as XRechnung or ZUGFeRD in a valid profile.

We cover what constitutes an e-invoice separately:

Myth 2: “I have to use a government portal or a specific platform”

That is not true. At the very least, an email inbox is sufficient for receiving and sending e-invoices. Platforms are a voluntary convenience, not a legal requirement.

We cover how receipt generally works in a separate section:

Myth 3: “My e-invoice is automatically reported to the tax office”

That is not the case at present. E-invoices are exchanged between business partners; they are not automatically reported to the tax authorities. A transaction-based reporting system is planned at European level, but this is still a long way off.

We’ll cover the details of the planned reporting system separately:

Myth 4: “As a small business owner, I’m completely exempt”

Only partly. Small business owners are permanently exempt from issuing e-invoices. However, from 2025, they will have to receive e-invoices just like everyone else.

We’ll cover what applies to small business owners separately:

Myth 5: “Every hospitality receipt and every petrol receipt now requires an e-invoice”

That is not the case. Invoices for small amounts up to 250 euros are exempt from the e-invoicing requirement – this includes most petrol receipts and small restaurant bills.

We cover how this applies to small amounts and hospitality expenses separately:

Myth 6: “I can refuse to accept them and insist on PDFs”

That’s not possible. From 2025, you must be able to accept e-invoices; a supplier is entitled to send you an e-invoice, and you cannot refuse to accept it.

Myth 7: “ZUGFeRD isn’t a proper e-invoice, as it includes a PDF”

Yes, ZUGFeRD is a fully-fledged e-invoice. It combines a visible PDF with embedded structured data. Provided a valid profile is used, it meets the requirements; in the event of a discrepancy between the display and the data, the structured part takes precedence.

We’ll cover the available formats separately:

Myth 8: “I have to print out and file my e-invoices”

This is neither necessary nor appropriate. The original is the structured file; a printout does not replace it. E-invoices must be retained in their original, unaltered format in accordance with the principles of proper accounting.

We cover how archiving works in a separate section:

Myth 9: “Validation is mandatory”

It is not. Validation is not a prerequisite for tax recognition, but it is useful as it highlights format and logic errors. It does not replace the obligation to check the content of the invoice.

We cover the processes of checking and validation separately:

Myth 10: “From 2025, I must send all invoices electronically straight away”

This is not true. From 2025, the only obligation is to be able to receive e-invoices. The requirement to issue them will be phased in: from 2027 for larger companies, and from 2028 for all others.

We cover the deadlines separately:

How we work together

You don’t have to debunk every myth yourself. If you’re unsure, we’ll assess the situation and tell you what applies to you.

Your tasks:

• Ask for clarification if in doubt, rather than relying on half-truths
• Forward incoming documents to us in their original format
• Ensure that e-invoices are received

Our tasks:

• Debunk myths and clarify your specific situation
• Process the supporting documents and classify them for tax purposes
• Refer you to in-depth articles if you’d like to know more

We’ll agree the exact breakdown with you.

Frequently asked questions

Legal notice

This article provides an overview and is not a substitute for individual advice. Application in individual cases depends on the specific circumstances; the current legal position is decisive.

If you have any questions regarding any of these points, please contact us directly.

Last updated: June 2026