# Everything about the E-Rechnung (German e-invoice)

> Since 1 January 2025, sellers in Germany must issue e-invoices to German businesses. Here is what that means and how Tentary handles it for you.

Source: https://tentary.com/en/help/e-invoice/
Last updated: 2026-10-13

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Since 1 January 2025, sellers in Germany must issue e-invoices (E-Rechnung) to German businesses. Here is what an E-Rechnung is, who has to issue one, and how Tentary creates it for you automatically.

This article only applies to sellers based in Germany who sell to businesses in Germany.

## What is an E-Rechnung?

An E-Rechnung is an electronic invoice that contains its details as a structured, machine-readable data set.

That sets it apart from paper and PDF invoices, which now count as **other invoices** (sonstige Rechnungen) in Germany. The German government explains the exact differences [on its e-invoicing website](https://www.e-rechnung-bund.de/e-rechnung/unterschied-zwischen-papier-pdf-und-erechnung/) (in German).

The advantage of an E-Rechnung is that the recipient can receive and process the invoice details automatically, from receiving the invoice to paying it.

## Do I have to issue an E-Rechnung?

Since 1 January 2025, the E-Rechnung is mandatory for business-to-business transactions (B2B) in Germany. You can find more information on the [website of the German federal government](https://www.e-rechnung-bund.de/e-rechnung/e-rechnung-zwischen-unternehmen-b2b/) (in German).

If you sell to businesses in Germany, you have to issue an E-Rechnung, unless one of the two exceptions below applies to you. Whether businesses can buy from you is set in your settings under [**Billing address**](https://app.tentary.com/settings/invoices/edit) with **I am selling my products to**.

## Which exceptions are there?

### Small business owners

If you use the [small business regulation](https://tentary.com/en/help/small-business-regulation/) (Kleinunternehmerregelung), you are exempt from issuing E-Rechnungen. You can keep sending invoices in another electronic format, for example as a PDF.

### Small-amount invoices

An E-Rechnung is also not mandatory if your invoice does not exceed €250.

## How does Tentary create an E-Rechnung?

Tentary keeps taking care of your invoices for you, as usual.

Tentary creates the E-Rechnung automatically when all of these points apply:

- Your shop is based in Germany.
- Your customer buys as a business from Germany.
- VAT applies to the sale. If you are a small business owner, Tentary therefore does not create an E-Rechnung.

The E-Rechnung is an XML file in the **ZUGFeRD 2.x EN 16931** format. Tentary sends it to your customer by email together with the PDF invoice. You find the E-Rechnung together with the PDF invoice in the order under **Invoice**, and in your accounting under [Your invoices to customers](https://app.tentary.com/settings/revenues/customerinvoices).

> **Note:** If you chose **Do not create invoices** under **Invoices for your sales**, Tentary does not create an E-Rechnung either. You then issue it yourself. See [invoicing for sales](https://tentary.com/en/help/invoicing-for-sales/).