Electronic invoices (e-invoices, Elektronische Rechnungen, E-Rechnungen) are digital invoices designed to meet legal standards for businesses. Starting January 1, 2025, companies must use a specific format called Factur-X (also known as ZUGFeRD) for electronic invoices. This ensures invoices are both human-readable (PDF) and machine-readable (XML embedded in the PDF).
How pixi handles Electronic Invoices
With pixi, you can easily generate legally compliant electronic invoices. The process is automated and integrated into your existing workflow, so you don’t need to make major changes.
Key Features
Fully compliant with legal standards for electronic invoices.
Works seamlessly on both the desktop and web versions of pixi.
No need for additional steps after setup — simply generate your invoices as usual.
Benefits of Electronic Invoices
These are the main benefits of electronic invoices:
Legal Compliance: Avoid penalties by using invoices that meet the new standards.
Efficiency: Generate invoices quickly without extra steps or software.
Future-Proofing: Stay ahead of evolving legal and industry requirements.
Requirements to use Electronic Invoices
The following conditions must be met in order to be able to use electronic invoices:
pixi Update: Ensure you’re using the latest version of pixi software (pixi 24.11 or newer).
Activation: The "Electronic Invoice" feature must be enabled by pixi Support. Contact them to set it up.
Updated templates are included in the software and require no additional configuration.
Generating Electronic Invoices
This is how Desktop Users generate electronic invoices:
Create an Invoice: Generate invoices in pixi as you normally do.
Automatic Formatting: pixi converts the invoice to the legally required format (PDF/A-3b) and embeds the necessary XML data.
Ready-to-Send Invoice: The completed invoice is ready for electronic submission to your customers.
This is how Web Users generate electronic invoices:
Create an Invoice: Use the pixi web interface to generate your invoice.
Built-in Compliance: Invoices created in the web client are automatically formatted to meet the electronic invoice standards.
Send Invoice: The invoice is ready for sharing with your customers or tax authorities.
Frequently Asked Questions (FAQs)
This section answers questions that are frequently asked on the new electronic invoicing obligation.
Do I need to change the way I create invoices?
No, just generate invoices as usual. pixi handles all the formatting and compliance automatically.
What if I need help setting up electronic invoices?
Contact pixi Support to activate the feature and ensure everything is configured correctly.
Are these invoices accepted internationally?
Yes, the Factur-X format is an international standard, ensuring compliance across many countries.
When Does the Obligation for E-Invoicing Begin?
For domestically taxable transactions, businesses must be capable of receiving and processing E-Invoices in B2B commerce starting January 1, 2025, without requiring prior consent from the recipient.
The general obligation to issue electronic invoices also applies from January 1, 2025. However, given the anticipated significant implementation efforts for companies, the legislature has provided transitional rules for invoice issuers for the years 2025 to 2027.
The Federal Ministry of Finance published initial details regarding the future implementation of E-Invoices in everyday business practice in its BMF letter dated October 15, 2024, addressing questions about the application of the law.
Transitional Periods
Overview of Transitional Periods (Issuance) for E-Invoices in B2B Transactions in Germany
Year |
Other invoices (paper or electronic formats, such as PDF, JPG, with agreement between issuer and recipient) |
Invoices from businesses with a prior year's revenue < €800,000 (paper or electronic formats, with agreement) |
EDI format invoices (subject to recipient agreement) |
E-Invoices (EN 16931 compliant, without recipient consent) |
2025 |
Yes |
Yes |
Yes |
Yes |
2026 |
Yes |
Yes |
Yes |
Yes |
2027 |
No |
Yes |
Yes |
Yes |
2028 |
No |
No |
No |
Yes |
Until the End of 2026
Invoice issuers may continue to send paper invoices for domestic B2B transactions executed in 2025 and 2026. Electronic invoices that do not comply with the new format (e.g., PDFs) will also remain permissible during this period, provided the recipient consents to them as before.
What changes, however, is the priority given to E-Invoices: starting January 1, 2025, E-Invoices take precedence, meaning all businesses must ensure they can receive, process, and securely archive E-Invoices.
Until the End of 2027
If the invoice issuer had a prior year's revenue (2026) of no more than €800,000, they may continue to send paper invoices for domestic B2B transactions executed in 2027. Electronic invoices that do not meet the new format (e.g., PDFs, with recipient consent) will also remain permissible during this period.
Businesses whose prior year’s revenue (2026) exceeds €800,000 still have the option to issue invoices transmitted via electronic data interchange (EDI). This applies to transactions executed in 2026 or 2027, even if the required information cannot be extracted into a format that complies with the European standard (CEN standard EN 16931) or is interoperable with it.
From 2028 Onwards
Starting in 2028, all domestic companies must fully comply with the new requirements for issuing and transmitting E-Invoices for deliveries and other services in B2B transactions.
Sources:
IHK Darmstadt: Ab 2025 müssen alle Unternehmen E-Rechnungen empfangen (Accessed: November 2024)
BMF: Ausstellung von Rechnungen nach § 14 UStG; Einführung der obligatorischen elektronischen Rechnung bei Umsätzen zwischen inländischen Unternehmern ab dem 1. Januar 2025, PDF file (Accessed: November 2024)