Receiving and Processing E-Invoices: How to Do It Right

The receiving obligation for e-invoices has applied since January 1, 2025 to all companies in Germany without exception. While the sending obligation is being introduced in phases, as an invoice recipient you must already be able to receive and process structured e-invoices per EN 16931.

> Quick answer: Since 2025, all companies must be able to receive e-invoices in ZUGFeRD or XRechnung format. ZUGFeRD files can be opened like a normal PDF; XRechnung XML can be visualized with a viewer or imported into your accounting software.

What does the receiving obligation mean in practice?

The Growth Opportunities Act has required all companies since 2025 to accept e-invoices — regardless of size or revenue. You may not reject an e-invoice and insist on a paper format or a simple PDF.

Specifically, this means:

• You need an email inbox or channel through which e-invoices can be received
• You must be able to process the received file in your accounting
• You must archive the e-invoice in its original format (not print it out)

What formats will you receive as a recipient?

In practice, you will receive two formats:

ZUGFeRD (most common in B2B): A PDF file that looks like a normal invoice. In the background, a machine-readable XML file is embedded. You can open and read the file with any PDF reader — the automatic processing is handled by your accounting software.

XRechnung (primarily from public sector entities): A pure XML file without a PDF view. It is optimized for machine processing but not directly readable by the human eye. You need a viewer or software that can display XRechnung.

How do I process a ZUGFeRD invoice?

ZUGFeRD is the simpler case:

1. Open: Open the file like a normal PDF and visually review it
2. Import: Load the file into your accounting software — DATEV, Lexware, sevDesk, and most ERP systems automatically recognize the embedded XML
3. Verify: Compare the extracted data (amount, VAT, invoice number) against the PDF view
4. Post: Post the invoice as usual — most fields are automatically transferred
5. Archive: Store the original ZUGFeRD file (not just the PDF view) in a GoBD-compliant manner

How do I process an XRechnung?

XRechnung requires an additional step because there is no readable PDF:

1. Visualize: Open the XML file with the free TaxLayer XML Viewer — all invoice fields are displayed clearly
2. Validate: Optionally check with the XRechnung Validator whether all EN 16931 mandatory fields are present
3. Import: Load the XML file into your accounting software
4. Archive: Retain the original XML file

What do I do if my software can't process e-invoices?

If your accounting software doesn't yet support automatic e-invoice import:

• ZUGFeRD: You can use the PDF view as before and manually transfer the data. The XML data is not lost — it remains embedded in the file for later.
• XRechnung: Use the TaxLayer XML Viewer to display the invoice data in a readable view. From there, you can manually enter the values into your accounting system.

Long-term, we recommend updating or switching your software. All common programs (DATEV, Lexware, sevDesk, Billomat, FastBill) now support e-invoice import.

Should I validate incoming e-invoices?

Validation is not legally required but recommended for two reasons:

1. Secure your input tax deduction: An e-invoice with missing mandatory fields (e.g., no VAT ID, missing line items) can jeopardize the input tax deduction
2. Catch errors early: Better to notify the sender immediately about errors than months later during a tax audit

The free TaxLayer Validator checks all EN 16931 mandatory fields directly in the browser — no installation, no upload to a server.

How do I properly archive received e-invoices?

E-invoices are subject to the same retention requirement as paper invoices (10 years). Important: the e-invoice must be retained in the original format:

• ZUGFeRD: Save the original PDF file with embedded XML (not as a printout or screenshot)
• XRechnung: Save the original XML file

A printout or conversion to another format is not GoBD-compliant. More details can be found in our article GoBD-Compliant E-Invoice Archiving.

TaxLayer automatically converts your outgoing PDF invoices into validated ZUGFeRD or XRechnung files — 2 conversions per month free, no credit card. Try it now.