Glossary A–ZLetter E
E-invoice
An e-invoice is an invoice in a structured electronic format that software can read and process without anyone retyping it.
The relevant standard in the EU is EN 16931. A plain PDF or a photo of a paper invoice is not an e-invoice in this sense.
In Germany, businesses have had to be able to receive e-invoices from other domestic businesses since the start of 2025. Transitional periods for issuing them run until the end of 2026, and until the end of 2027 for smaller businesses. Common formats are XRechnung, a pure XML file, and ZUGFeRD, a PDF with embedded data. For network operators this affects invoices to advertisers and agencies as well as invoices they receive themselves.
Operators should check whether their billing system produces a compliant format and how incoming e-invoices are received and archived. Invoices to private consumers are not covered by the obligation. The transitional periods and the turnover threshold for smaller businesses are set out in German VAT law; a tax adviser can help with individual cases.