E-invoicing rules for founders

Under § 14 (1) UStG, an electronic invoice is issued, sent, and received in a structured electronic format that can be processed electronically. The format must follow the European standard EN 16931 or an interoperable format the parties agree. A PDF without that data is an other invoice.

ZUGFeRD is a hybrid: a PDF people can open, plus embedded XML machines can parse. XRechnung is typically a pure XML package used heavily in public procurement. Jupiter ERP generates ZUGFeRD 2.x with the EN 16931 profile inside the invoice PDF, provides XRechnung 3.0 as a download for public authorities, and reads inbound XRechnung files as expense receipts.

Content rules under § 14 (4) UStG or § 34a UStDV still apply. Structure does not fix a missing tax number. Mandatory field overviews from the chambers of commerce help you check the human-readable side; FeRD documents describe the ZUGFeRD profiles on the technical side.

There is no transition period for receiving. Domestic businesses must be able to receive an e-invoice from 1 January 2025, including small businesses. The finance ministry FAQ says an email inbox is already enough. The FAQ does not provide exceptions for receiving.

'Able to receive' does not mean you must book every file automatically. It means a supplier can send a structured invoice and you can take delivery. Many founders start with email plus a viewer. Filing e-invoices as expense receipts inside Jupiter ERP starts at Business. The public e-invoice viewer on the website works without an account when you only need to read a file.

Plan a folder or inbox rule early. Lost attachments are still lost, structured or not. If your advisor collects receipts, agree how structured files reach the firm: forward, export, or DATEV later on a paid plan.

Until 31 December 2026 every issuer may still send an other invoice for supplies performed by then (§ 27 (38) no. 1 UStG). Paper does not need consent. Another electronic format, such as a PDF without structured data, needs the recipient's consent.

Until 31 December 2027 that continues if prior-year turnover under § 19 (2) UStG was not more than €800,000 (§ 27 (38) no. 2 UStG). Above that, the issuing duty starts in 2027. From 2028 the transition ends for the remaining issuers. An EDI process that is not itself an e-invoice may still run until the end of 2027 under the conditions in the statute.

These dates move with legislation and ministry guidance. Re-check the linked FAQ and UStG text before you promise a customer a format for a future year. Software defaults help you issue structured PDFs early; they do not decide which statutory deadline binds your entity.

An invoice for supplies that are exempt under § 19 (1) UStG may always be sent as an other invoice under § 34a sentence 4 UStDV, including after 2028. That is the core nuance founders miss: receiving is already mandatory; issuing a structured e-invoice for § 19 supplies is not forced by that sentence in the same way as for regular taxable supplies.

Small businesses must still receive e-invoices. If someone switches to regular taxation, the issuing duty applies from then, subject to the other conditions and transition rules. A customer can still ask for a structured invoice when the statute does not yet require it. Refusing without a conversation can delay payment even when the law still allows an other invoice.

In Jupiter ERP you set the small-business treatment in first steps. Lines start at 0% VAT with the § 19 note. E-invoicing can stay on so the PDF carries ZUGFeRD anyway. That is often the simplest customer experience during the transition: one PDF that works for humans and machines, without claiming you must issue structure before your deadline.

Setup turns the e-invoice on by default. The PDF then contains ZUGFeRD 2.x with the EN 16931 profile, including on Free. New accounts start with a 14-day trial of the full product, no credit card, and no automatic charge. After the trial, Free stays at €0: 1 user, 10 contacts, 5 documents per month (invoices only), 100 MB, templates, tasks, and time tracking.

You can read received files in the e-invoice viewer without an account. Filing them as expense receipts in the panel starts at Business. DATEV export also starts at Business. Dunning starts at Enterprise. Do not expect Free to be a full accounting suite; expect it to issue invoice PDFs with optional ZUGFeRD.

For many private B2B customers, ZUGFeRD hybrid PDFs are the practical default during and after the transition. Inbound XRechnung files can be read in the viewer and filed as expense receipts from Business upward.

The e-invoice duty covers supplies between domestic businesses. Invoices to consumers are outside it, according to the finance ministry FAQ. You can still send a clear PDF, and you can still enable ZUGFeRD if your process is simpler with one setting for all invoices.

Foreign supplies and special regimes need separate checks with your advisor. This page stays with the domestic founder case: receive structure now, issue on the staged timeline, watch the small-business issuing nuance, and use a hybrid PDF when your software supports it.

Rules can change. Prefer the statute and the ministry FAQ over blog posts when something material is at stake. The sources on this article point to those primary references and to the FeRD ZUGFeRD specification.