E-invoices: How to receive e-invoices from 1 January 2025
From 2025, it will be compulsory for every business to accept e-invoices – with no transition period. This article explains what you really need to do this.
Introduction
Since 1 January 2025, every domestic business must be able to accept e-invoices. This applies regardless of size or sector, and even if you only issue paper invoices yourself.
We’ll help you set up your e-invoice reception properly and take care of the subsequent processing.
A few clarifications first, as there are often misunderstandings regarding the receipt of e-invoices:
You do not need an expensive portal or any special software. At the very least, all you need is an email inbox capable of receiving the file.
Similarly, you cannot refuse to accept e-invoices. From 2025, a business partner will be entitled to send you an e-invoice without asking first, and you have no right to insist on a PDF instead.
This article explains what ‘ready to receive’ means, what options are available and what happens after you’ve received an e-invoice.
What ‘ready to receive’ means
Being ‘ready to receive’ means more than simply accepting a file. It involves four steps, which we will explore in more detail in separate articles.
You must be able to receive an e-invoice, make it readable, check its details and retain it for ten years – or eight years for invoices issued from 2025 onwards. These steps are interlinked but can be broken down in different ways.
In practice, much of this is handled by your software or our firm as soon as we receive the documents.
An email inbox is sufficient
A standard email inbox is sufficient for simply receiving e-invoices. The law does not prescribe any specific procedure; the only crucial factor is that an e-invoice can technically reach you.
Many e-invoices simply arrive as email attachments – an XRechnung as an XML file or a ZUGFeRD invoice as a PDF with embedded data. An email account that you check regularly therefore fulfils this requirement.
It may be worth using a separate, clearly labelled email address for incoming invoices, such as
Whether it is also worth setting up a portal or a dedicated receipt channel depends on how many invoices you receive and the channels your suppliers use to send them. For most small and medium-sized businesses, this is not necessary.
No right to reject e-invoices
The obligation to accept e-invoices means you can no longer reject them. If a business partner sends a valid e-invoice, you must accept and process it.
You cannot, therefore, demand to continue receiving a PDF or a paper invoice instead. Conversely, during their transition period, suppliers may only send you a PDF with your consent – but they may send an e-invoice at any time without further consultation.
If you are unable to accept or open an incoming e-invoice, this does not delay payment. The payment deadline continues to run, any discount may lapse, and, in the worst case, you may lack the supporting document required for input tax deduction. Ensuring you are ready to receive e-invoices is therefore a priority.
What other options are available?
As well as email, there are other transmission methods that are widely used in larger organisations. These are possible, but not required for mandatory receipt.
These include networks such as Peppol, provider portals or interfaces directly within accounting software. The most suitable method depends on your transaction volume and your business partners.
For clients who work with us via DATEV Unternehmen Online, the receipt function can also be integrated so that incoming documents are sent directly into the system. We will set up the appropriate method together with you.
What happens after receipt
Receipt alone is not enough – the invoice must be sent to us, checked and posted. Please forward incoming e-invoices to us as a file, not as a printout. Only the file contains the structured data required for processing.
We usually handle the verification of the details and GoBD-compliant storage as part of our day-to-day bookkeeping – we’ll agree the exact breakdown with you.
Common sources of error
- Receipt postponed: The obligation to receive e-invoices is put off with a view to the subsequent obligation to send them. However, this obligation applies immediately, meaning that incoming e-invoices may remain unprocessed.
- Inbox not monitored: E-invoices arrive in an inbox that nobody checks regularly. Documents are overlooked, and payment and discount deadlines are missed.
- Insisting on PDFs: A supplier is asked to continue sending PDFs. There is no legal right to this, and the supplier is still permitted to send the e-invoice.
- Attachment deleted: The email containing the invoice is deleted after being read. This results in the loss of the original file, which is required for accounting and archiving.
- Only the printout is passed on: The invoice is printed out and the printout is submitted. The structured data is lost in the process and must be obtained again.
Frequently asked questions
Do I need special software to receive e-invoices?
Not for simply receiving them. An email inbox is all you need as a minimum. There are free tools available for viewing XRechnungen, and your accounting software will process incoming e-invoices anyway.
Do I have to use a paid portal?
No. A portal is not compulsory. It can be useful if you handle a large volume of invoices, but it is not required to comply with the regulations.
Can I refuse an e-invoice and insist on a PDF?
No. From 2025, you must accept e-invoices and cannot request a PDF instead. A supplier is permitted to send you an e-invoice without asking for confirmation.
What happens if I cannot open an e-invoice?
The obligation to pay and the deadlines still apply. If you are unable to process the invoice, you risk missing discount deadlines and encountering difficulties with input tax deduction. You should therefore set up your e-invoice reception system as soon as possible.
Is it enough to print out the invoice and file it away?
No. A printout is not sufficient for either bookkeeping or archiving, as the structured data is lost. Please keep the original file and forward it to us.
How does the invoice reach you then?
Via the channels agreed with us, usually via DATEV Unternehmen online or a dedicated upload address. We’ll sort out the details when we set things up. \[Link zu einem Hilfsartikel]
Does the obligation to receive e-invoices also apply to me as a small business owner?
Yes. Small business owners are not required to issue e-invoices, but they are required to receive them – just like any other business from 2025 onwards.
Legal notice
This article provides an overview and is not a substitute for individual advice. The legal situation and its interpretation may change; the current status at any given time is decisive. Which receipt method is best for you depends on your specific circumstances.
If you have any questions about setting up your e-invoice reception, please contact us directly.
As at: June 2026