Everything about the E-Rechnung (German e-invoice)
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.
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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 (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 (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 with I am selling my products to.
Which exceptions are there?
Small business owners
If you use the 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.
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.
Last updated October 13, 2026