E-invoicing: The link between e-invoicing and the registration system (ViDA)
E-invoicing, reporting systems and platforms are often lumped together – leading to two common misconceptions. This article sets the record straight.
Introduction
Some providers advertise that their platform transmits invoices ‘directly to the tax authorities’, and some people wonder whether they are even compliant with the law without a specific platform. We’ll set the record straight for you.
Two clarifications first, as there are two common misconceptions here.
Firstly: you do not have to use a specific platform to comply with the regulations.
Secondly: your e-invoice is not automatically reported to the tax office.
To put both points into context, it helps to look at the chain of processes in which these terms feature. It is precisely this chain that forms the central theme of this article.
This article explains the relationship between e-invoices, the future reporting system and platforms, and clarifies what is mandatory and what is not.
An overview of the chain
The three terms follow a logical sequence. Once you distinguish between them, the misunderstandings clear up.
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E-invoicing (current, mandatory)
E-invoicing is what is already in force: structured invoice data exchanged between business partners.
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Data foundation
The structured data from the e-invoice forms a reliable, machine-readable foundation. It is the prerequisite for everything that is to be built upon it.
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Reporting system (future)
In future, a transaction-based reporting system is to be built on this data foundation. It is planned, but is not yet law in Germany.
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ViDA (EU framework)
The overarching framework is provided by the EU’s ViDA reform. It has been adopted and is being implemented in stages; the EU reporting system will come into effect from 2030, initially for cross-border transactions.
Platforms are voluntary
This is the first misconception we need to clear up. Platforms for exchanging e-invoices – such as the DATEV e-invoice platform – are a voluntary means of convenience and security, not a legal obligation.
You can also send and receive e-invoices without such a platform; at the very least, an email inbox is sufficient.
No ‘platform requirement’ has been decided. A platform can make the exchange more convenient and secure, but it is not a prerequisite for compliance with the law.
We cover how the DATEV e-invoice platform works in a separate section:
Whether you use a platform is a matter of convenience and organisation – not of legal compliance. The law requires e-invoices, not a specific method of transmission.
Your e-invoice is not automatically submitted to the tax office
This is where the second misconception lies. Some providers claim that a platform could extract reporting data from the invoice and transmit it to a government portal. This describes a possible future scenario, not a current requirement.
At present, e-invoices are exchanged between business partners; there is no automatic reporting to the tax authorities. How the future reporting system will transmit the data is still to be determined. Claims regarding ‘direct transmission to the tax authorities’ therefore refer to something that may happen in the future, but does not apply at present.
Marketing claims by some providers regarding “direct reporting to the tax office” describe a possible future scenario. At present, there is no obligation associated with this, and the procedure for a future reporting system has not yet been finalised.
What matters today
When you put the whole picture together, it becomes clear what matters today – and what does not.
What matters today is that you can receive, issue and store e-invoices in accordance with the prescribed deadlines. Whether you do this via a platform or an email inbox is up to you. The reporting system is a subsequent step that builds on e-invoicing, but is not yet in force in Germany. As soon as that changes, we will sort it out for you.
How we work together
In this context, we distinguish between what is mandatory and what is optional, and between current requirements and future developments; you make the organisational decision.
Your tasks:
- Implement e-invoicing today – in the way that suits you best
- Assess marketing claims about ‘mandatory platforms’ or ‘automatic reporting’ with us
- Take your actual needs into account when choosing a transmission method
Our tasks:
- Clearly distinguish between mandatory requirements and voluntary conveniences
- Clarifying what applies today and what is planned
- We’ll let you know when a reporting system becomes a reality
We will agree the exact breakdown with you.
Frequently asked questions
Do I have to use a platform to comply with the law?
No. Platforms are voluntary. An email inbox is the minimum requirement for exchanging e-invoices. There is no legal obligation to use a platform.
Is my e-invoice automatically reported to the tax office?
Not at present. E-invoices are exchanged between business partners. Automatic reporting is part of a future reporting system that is not yet in force.
What do providers mean when they refer to ‘direct transmission to the tax authorities’?
They describe a possible future scenario. At present, this does not entail any obligation, and the procedure for a future reporting system has yet to be finalised.
How are e-invoices and the reporting system linked?
E-invoicing provides the structured data basis on which a future reporting system is to be built. The framework is set by the EU’s ViDA reform. E-invoicing is in use today; the reporting system is a future development.
Is a platform still worth it?
It might be – for reasons of convenience and security, not because of a legal obligation. We’ll work with you to determine whether it’s right for you. \[Link zu einem Hilfsartikel]
Legal notice
This article provides an overview and is not a substitute for individual advice. It describes developments, some of which are planned, that are not yet law; the current legal situation takes precedence.
If you have any questions about the interplay between e-invoicing, the reporting system and platforms, please contact us directly.
As at: June 2026