Through which channel can e-invoices be received and sent?

E-invoices: Reception and Sending

E-invoices are digital invoices created and sent in a structured format. The reception and sending of these invoices occur through various electronic channels that must meet legal requirements.

Common Channels for E-invoices

1. Email: E-invoices can be sent as attachments in emails. It is important to ensure that the invoice is in an accepted format such as PDF or XML.
2. Web Portals: Many companies use web portals through which e-invoices can be uploaded and downloaded. These portals often offer additional features for managing and archiving invoices.
3. E-invoice Platforms: There are specialized platforms that facilitate the exchange of e-invoices between companies. These platforms often support multiple formats and protocols to ensure interoperability.

Formats for E-invoices

The most common formats for e-invoices are XRechnung and ZUGFeRD.

• XRechnung is a standardized format that is particularly mandated for the public sector in Germany. It ensures the machine processing of invoices.
• ZUGFeRD combines the advantages of structured data and a PDF document, making it easier for companies that process both digital and paper-based invoices.

Legal Requirements

The legal requirements for the sending and receiving of e-invoices are clearly defined. Companies should ensure that they comply with the relevant regulations as outlined in the UStG. In particular, § 14 UStG describes the requirements for issuing invoices, which also apply to e-invoices.

In summary, e-invoices can be sent and received through various channels, with the choice of channel and format needing to comply with legal requirements and the technical capabilities of the parties involved.