E-invoicing: how to send e-invoices to your B2B customers
You don’t need a central portal to send an e-invoice – an email is enough. This article explains which methods are permitted and what you need to bear in mind when sending one.
Introduction
Once you have created an e-invoice, it must reach the recipient. The law does not specify the method by which this must be done – which allows for flexibility. We will help you set up the appropriate method and advise you on what applies during the transition period.
A few clarifications first, as there are often misunderstandings regarding sending e-invoices:
There is not yet a government-run delivery system through which e-invoices must be sent. A centralised platform is not mandatory.
Nor are you obliged to use a paid portal. Email is generally sufficient for sending e-invoices, provided the recipient can accept the file – which they have been obliged to do since 2025 anyway.
This article explains the permitted methods, the role of consent during the transition period and what you need to bear in mind when sending e-invoices.
The law does not prescribe any specific method
No specific procedure is prescribed for the transmission of an e-invoice. The law deliberately does not stipulate a fixed method, so that different solutions remain possible.
Possible methods include sending by email, making it available via an electronic interface, shared access to a storage location within a group of companies, or delivery on a data carrier. The most suitable method depends on your volume and your business partners.
For most small and medium-sized businesses, email is the simplest method. No special sending software is required for this.
Email as the simplest method
You send the e-invoice as a file attachment via email – an XRechnung as an XML file or a ZUGFeRD invoice as a PDF with embedded data. In standard cases, that is all that is required.
The recipient thus receives the original file containing the structured data. Make sure you attach the file generated by the programme unchanged, and not, for example, a new printout or a PDF that has been saved again.
If you create invoices using an accounting or invoicing programme, sending them is often integrated directly into the process. The software generates the e-invoice and sends it in a single step, so no separate attachment is required.
Consent during the transition period
You may send an e-invoice at any time without asking the recipient – they must be able to accept it from 2025 onwards. You only need consent if you use a format other than an e-invoice.
Whilst your transition period is still in effect, you may use a PDF or a paper invoice. For a PDF, you need the recipient’s consent; a paper invoice is permitted without separate consent. Consent may be given informally, for example by email, as a clause in a contract or through conclusive conduct, such as by paying the invoice.
No centralised or government-run distribution portal
Unlike in some other countries, there is currently no central government system in Germany through which invoices must be sent. Nor are you obliged to use a specific network or platform.
Networks such as Peppol or provider platforms (e.g. the DATEV e-invoicing platform) are voluntary, convenience-based options, not a requirement. Those who use them do so for convenience or because their business partners use them – not because the law requires it.
Statements by some providers claiming that an invoice will in future be ‘reported directly to the tax authorities’ or that a particular platform is mandatory describe a possible future scenario, not a current requirement. Such a reporting system is planned, but the details remain to be finalised.
What to bear in mind when sending invoices
When sending invoices, it is important that the original file reaches the recipient in full and that you retain your own copy.
Keep an outgoing invoice just as you would any other invoice – for invoices issued from 2025 onwards, keep them for eight years, or longer if in doubt. The same applies here: the structured original file, not just a printout. We cover how to store e-invoices separately:
Common sources of error
- Sending a printout instead of a file: A printed invoice that has been scanned back in is sent. The structured data is missing, and it is no longer an e-invoice.
- PDF sent without consent: During the transition period, a PDF is sent without the recipient’s consent. This is only permitted with consent.
- Assuming a platform is mandatory: A paid portal is used on the assumption that it is mandatory. As a rule, email is sufficient for sending invoices.
- No backup copy retained: The original of the sent invoice is not retained. The structured file is then missing for archiving purposes.
- File altered retrospectively: Before sending, the generated file is saved again or edited. In the case of ZUGFeRD, this can result in the embedded data being lost.
Frequently asked questions
How must I send an e-invoice?
There is no specific method. The law leaves this open. Sending by email is standard practice and sufficient; interfaces or portals are also possible.
Do I need a government-run dispatch system or a platform?
No. There is currently no central government system, and a platform is not mandatory. Networks such as Peppol are voluntary.
Does the recipient have to consent to receiving the e-invoice?
Not for an e-invoice – from 2025, they must be able to accept it. You only need their consent if you use a PDF instead during the transition period.
Is it sufficient to email the invoice as a PDF attachment?
Only if it is a genuine e-invoice – that is, a ZUGFeRD file with an embedded data record. A standard PDF is not an e-invoice and, during the transition period, is only permitted with the recipient’s consent.
Will my invoice be automatically reported to the tax office?
No. There is currently no automatic reporting. A reporting system is planned at EU level, though the details are still to be finalised in Germany; this is separate from today’s e-invoicing system.
Do I have to keep a record of invoices I have sent?
Yes, just like any other invoice – for invoices issued from 2025 onwards, for eight years. Keep the original structured file, not just a printout.
What if the recipient cannot process the e-invoice?
The obligation to be able to receive e-invoices has applied to all businesses since 2025. If a recipient cannot process an e-invoice, the problem lies with them; during the transition period, you can agree on a different format.
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.
If you have any questions about sending your invoices, please contact us directly.
As at: June 2026