Anyone who bills for regularly recurring services – such as rent, maintenance or leasing – does not need to issue a new e-invoice every month. This article explains the process for such billing.

Introduction

In the case of continuing obligations such as tenancy, maintenance or leasing agreements, the contract itself has often served as the invoice up to now. With e-invoicing, the question arises as to how this will work in future – and whether monthly invoices will now be necessary. The answer is reassuring, and we’ll set the record straight for you.

First, a clarification: you do not need to issue a new e-invoice every month for an ongoing contract. For ongoing contractual relationships, a single e-invoice for the first instalment period is sufficient.

The basis for this is that a contract can be regarded as an invoice if it contains the mandatory VAT details. This logic applies equally to e-invoices.

This article explains the one-off initial e-invoice, how to handle existing contracts, and the situations in which a new e-invoice is required.

The contract as an invoice

First, the starting point: a contract can itself serve as an invoice, provided it contains the mandatory details required under VAT law – such as the names and addresses of both parties, the consideration, the tax rate and the tax amount.

In the case of continuing obligations, an invoice is not typically issued on a monthly basis; instead, the contract, in conjunction with the payment receipts, fulfils the function of an invoice. This is precisely where the e-invoicing regulations come into play.

The one-off initial e-invoice

If there is an obligation to issue e-invoices, in the case of a continuing contractual relationship, a single e-invoice for the first partial performance period – for example, for the first month after the start of the tenancy – is sufficient.

This e-invoice must include the underlying contract as an attachment, or it must be clear from the other content that it is a recurring invoice. This one-off issuance has a settling effect: as long as the mandatory VAT details do not change, you do not need to issue any further e-invoices.

When a new e-invoice is required

The effect of the initial e-invoice ceases as soon as the mandatory VAT details change. In that case, the existing e-invoice must be corrected or a new one issued.

The classic scenario is an adjustment to the fee – such as a rent increase. If the agreed amount changes, you will need a new initial e-invoice that reflects the updated details. The same applies to amendments to the contract.

What applies to existing contracts

There is a concession for existing standing orders. Contracts and standing orders issued before 1 January 2027 as other types of invoice – for example, on paper or as a PDF – do not need to be issued additionally as e-invoices, provided the invoice details do not change.

This means that you do not need to redraft existing contracts solely because of e-invoicing. Only if the mandatory details change after this date, or if a new contract is concluded, do you need to issue an initial e-invoice. This initial e-invoice must be issued no later than the expiry of the transitional arrangement applicable to you. We will deal with the transitional periods separately. \[Link zu einem Hilfsartikel]

Submission to us

For processing purposes, we require the initial e-invoice with the relevant contract reference, as well as any subsequent corrections should anything change.

The transfer is carried out via the method agreed with us, such as DATEV Unternehmen Online or a dedicated upload address. We will cover the process of sending documents to us separately:

Please let us know if a contract changes so that we can correctly assign the new e-invoice.

Common sources of error

• Existing contract unnecessarily reissued: An old contract is renewed solely because of the e-invoice. Recurring invoices issued before 2027 are grandfathered in, provided nothing changes.
• Change not reflected: Following a rent increase, the old e-invoice continues to be used. If mandatory details have changed, a new e-invoice is required.
• Contract not attached: The initial e-invoice contains no reference to the contract. The contract must be attached as an appendix, or it must be clear that the invoice is a standing order.
• Change not notified: We are not notified of a change to the contract. In this case, we do not have the amended e-invoice required for accounting purposes.

Frequently asked questions

Legal notice

This article provides an overview and is not a substitute for individual advice. The treatment of continuing obligations depends on the individual case; the current legal position is decisive.

If you have any questions about your contracts or standing orders, please contact us directly.

As at: June 2026