Receiving E-Invoices: How to Prepare Your Business

Since January 1, 2025, every business in Germany must be able to receive electronic invoices in a structured format. But what exactly does "receiving" mean, and what requirements do you need to meet? This article provides a practical guide.

What Does the Obligation to Receive Mean?

The Growth Opportunities Act (Wachstumschancengesetz) set the course: from 2025 onward, all businesses in the B2B sector must be able to receive structured e-invoices. An important distinction: a simple PDF invoice sent by email does not qualify as an e-invoice under the law. Only formats compliant with the European standard EN 16931 are accepted — namely XRechnung (UBL/CII) and ZUGFeRD 2.x.

Note: The German Federal Ministry of Finance (BMF) has clarified that the obligation to receive does not require automated electronic processing. An email inbox capable of receiving e-invoices is initially sufficient. However, the original files received must be archived in a tamper-proof manner in accordance with the GoBD (Germany's principles for proper bookkeeping and data retention) — and in practice, automated processing is recommended to fully leverage the benefits of e-invoicing.

The obligation to receive applies to all businesses, regardless of size or industry. Even small businesses and freelancers must be able to accept e-invoices if their business customers send them.

"Receiving" — What Is Required, What Is Recommended?

Legally, an email inbox is sufficient for receiving e-invoices. In practice, however, you should go well beyond the minimum to process e-invoices efficiently and take full advantage of digitization:

Technical Receiving

You must be able to support the common transmission channels:

Email: The most common channel. E-invoices are delivered as XML attachments or ZUGFeRD PDFs via email.
Peppol Network: Particularly in the public sector and among larger businesses, Peppol is becoming established as a standardized transmission network.
Upload Portals: Some businesses provide supplier portals through which e-invoices can be uploaded.

Automated Processing (Recommended)

Although not legally required, automated processing is practically indispensable for realizing the efficiency gains of e-invoicing. This means:

Parsing XML: The structured data from UBL or CII XML files must be extracted.
Reading ZUGFeRD: For ZUGFeRD PDFs, the embedded XML file must be extracted and processed.
Mapping Data: Invoice numbers, amounts, tax rates, and line items must be transferred into your system.

Tamper-Proof Archiving

Received e-invoices must be archived in a tamper-proof manner in accordance with the GoBD (Germany's principles for the proper management and retention of books, records, and documents). This means: the original file (XML or ZUGFeRD PDF) must be preserved in an unalterable state — a paper printout is not sufficient.

Which Systems Need to Be Updated?

Invoice Receipt

Your invoice inbox must be able to recognize XML files and ZUGFeRD PDFs and route them correctly. Set up a dedicated email inbox (e.g., invoices@yourcompany.com) to serve as a central receiving channel.

Accounting Software

Check whether your accounting software can import e-invoice formats. Many modern solutions such as DATEV, Lexoffice, and sevDesk already support XRechnung and ZUGFeRD. If yours does not, you will need an intermediate solution that converts the XML into an importable format.

Document Management

Your DMS should be able to archive XML files and ZUGFeRD PDFs, and ideally index the structured data for search and assignment purposes.

Common Challenges

Format Diversity

Your suppliers will use different formats — UBL, CII, ZUGFeRD with various profiles. Your system must be able to handle all common variants.

Validating Incoming Invoices

Not every e-invoice you receive will necessarily be correct. Validate incoming invoices against EN 16931 to catch errors early and reject faulty invoices.

Integration into Existing Workflows

E-invoices must be integrated into your existing approval and payment workflows. Plan the connection to your ERP or accounting system carefully.

How invapi Helps with Receiving

invapi provides tools that significantly simplify the receiving and processing of e-invoices:

Parse UBL/CII: Convert received XML invoices into a uniform JSON format that can be easily integrated into your systems.
Read ZUGFeRD: Extract the embedded XML file from ZUGFeRD PDFs and obtain the structured invoice data as JSON.
Validation: Automatically validate incoming e-invoices against EN 16931 and XRechnung rules before further processing.
PDF Digitization: Even traditional PDF invoices that are not yet in e-invoice format can be converted into structured data using invapi's extraction capabilities.

All features are available via the API and can be integrated into existing systems. Test the processing with the free plan.

Checklist: Are You Ready?

Central email inbox for invoice receipt set up
Accounting software supports XRechnung and ZUGFeRD
XML parsing and data import are functional
Tamper-proof archiving of original files ensured
Validation of incoming invoices implemented
Employees trained in handling e-invoices

Conclusion

The obligation to receive e-invoices is not some optional future prospect — it is already in effect. Businesses that adapt their systems early benefit from more efficient processes and avoid compliance risks. Review your existing infrastructure against the checklist and close any gaps before your business partners begin sending e-invoices in greater numbers.