As of January 1, 2025, all domestic companies will be required to receive electronic invoices for domestic B2B transactions under the new regulations. For specific details on transition periods, please refer to the BMF-Letter dated June 13, 2024 or our blog articles on the topic of E-Invoicing.

Yes, the new regulation also applies to small businesses. However, this only applies if the total turnover of the invoicing company in the previous calendar year exceeded 800,000 euros, as defined in § 19 UStG. For lower turnover, invoices can be issued and transmitted as regular invoices for transactions carried out until the end of 2027.

It is advisable for small business owners to familiarize themselves with this subject early on.

The format to be used for an E-Invoice can generally be agreed upon between the invoice issuer and recipient. However, the invoice recipient cannot specify only one receiving format. E-Invoices that fall within the defined legal framework cannot be rejected.

The legislator announced in the BMF letter dated June 13, 2024 that the EDI procedure | EDIFACT will remain valid beyond the transition period until 2027 under certain conditions. The structured electronic format of an E-Invoice can be agreed upon individually between the invoice issuer and the recipient according to § 14 Abs. 1 sentence 6 no. 2 UStG. The chosen format can deviate from the EN 16931 standard as long as it is interoperable with it and contains the correct and complete information required by the UStG:

Specific requirements include:

1. Acceptance of the procedure by the service recipient
2. Authenticity of origin and integrity of invoice content through
   a) qualified electronic signature in accordance with the Signature Act,
   or
   b) compliance with guidelines for electronic data transmission
3. An additional internal control procedure that provides a reliable audit trail between the invoice and the service

For users and providers of EDI procedure | EDIFACT, this confirms that they will remain valid as long as the required information is transmitted correctly. The next step is to assess whether your existing EDI processes meet all relevant requirements or whether adjustments are needed.

The format of an E-Invoice can generally be agreed upon between the invoice issuer and recipient. This is not mandatory as long as one of the legally defined formats is used.

It is therefore advisable to be prepared for all permissible invoice formats.

As an eddyson customer, you are well prepared because we cover all possible standards.

No, this is not required. International intercompany invoices are not affected by the regulations. The new mandatory E-Invoicing regulations currently apply only to domestic B2B transactions between domestic companies.

As a German company, you send invoices abroad as usual because the new mandatory electronic invoicing regulations currently only apply to transactions between domestic companies.

Thus, the acceptance of a ZUGFeRD invoice in Italy depends on the individual recipient and is not subject to any new regulations.

Yes, eddyson is Peppol capable and has been an access point for every company for a long time.

If you are already an eddyson customer and a new version of XRechnung becomes available, eddyson will provide the mapping directly in the new version on the eddyson platform. Possible content extensions between your system and the eddyson platform will be implemented.

As an additional service, we monitor the transition period and ensure that you always have the latest version of the respective national requirements.

If you are an invoice issuer, the transition will take place within the specified transition period upon request or automatically at the end of the period. As a invoice receiver, we support all versions during the transition period. Older versions will be automatically rejected at the end of the transition period.

No, this is not necessary. eddyson is only a service provider acting on your behalf. Therefore, the consent of the recipient is not required.

No, not every customer needs to connect to eddyson. If you are our customer, we actively send the invoices in the correct format through a generally accepted method. A connection is not required. This also applies to supplier invoices that we receive and prepare for your respective system.

eddyson checks whether the specific document contains all tax-relevant information and complies with the relevant legislation, both on sending and receiving.

Our customers can add additional checks to improve the overall data quality. In addition, an invoice visualization feature is available to present the data in a readable format.

We will be happy to discuss your individual situation with you. Please schedule an appointment.

Through reusability and harmonization we guarantee a short connection time. The standards (e.g. XRechnung, ZUGFeRD) are already available and in use, as are the transmission protocols. We are happy to enable the relevant standards and transmission methods for your customers/suppliers. It is important that we coordinate the invoice content with you to ensure that it is complete for your leading accounting system.

However, it is important to note that EDI and E-Invoicing do not have the same connectivity processes.

This also allows us to provide our customers and prospects with various self-service options to meet this challenge.