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Electronic invoice exchange is no longer just an option - it is a necessity. Increasing regulatory requirements and changing market conditions are challenging companies to digitize their processes. Our SAP eInvoicing solution offers you seamless, legally compliant and future-proof integration into your existing system landscape.
eInvocing from Blue-Zone not only enables the legally compliant exchange of electronic invoices, but also optimizes your entire supply chain. The seamless integration of purchasing and invoicing processes gives you real-time transparency and allows you to react more quickly to market changes.
Minimizes manual input errors and ensures more precise data transmission.
Reduced paper and administration costs and a shorter payment cycle thanks to faster dispatch and receipt of invoices.
Meets legal requirements and offers high security standards through digital signatures.
The Federal Council has approved the Growth Opportunities Act, which paves the way for the gradual introduction of mandatory e-invoicing in accordance with EN 16931 in Germany. From January 2025, it will be mandatory to receive e-invoices in the B2B sector.
XRechnung is the German standard for electronic invoices in the B2G (Business-to-Government) sector and represents the national implementation of EU Directive 2014/55/EU. It obliges public clients to be able to receive and process electronic invoices in standardized XML format. Since April 18, 2020, all public authorities in Germany must be able to accept e-invoices in accordance with this standard. This is based on the E-Invoicing Ordinance (ERechV), which is intended to enable standardized, automated and paperless invoice processing. XRechnung is based on the European standard EN 16931 and contains all relevant invoice data in a structured form, which considerably simplifies further processing. Companies that issue invoices to public authorities are therefore obliged to transmit them in XRechnung format or a compatible format such as ZUGFeRD 2.1 - for example via the federal government's central invoice receipt platform (ZRE) or corresponding state portals.
Since November 27, 2020, electronic invoicing has been mandatory at federal level for all suppliers and contractors who provide services for federal authorities. This means that invoices must be submitted in XRechnung format or an equivalent, EU-compliant format; paper or PDF invoices are no longer accepted. This is based on the Federal E-Invoicing Ordinance (ERechV), which transposes EU Directive 2014/55/EU into German law. The aim of this regulation is standardized, digital and automated invoice processing, which increases efficiency, transparency and traceability in public administration. As a rule, invoices are transmitted via the federal government's central invoice receipt platform (ZRE) or the OZG-RE.
With the adoption of the Growth Opportunities Act by the Federal Council on March 22, 2024, the gradual introduction of mandatory electronic invoicing in the B2B sector was decided in Germany. This means that the use of e-invoicing in accordance with the European standard EN 16931 will also be mandatory for business-to-business transactions in future. From January 1, 2025, all companies must be able to receive electronic invoices, while the obligation to issue such invoices will be introduced in stages - starting with larger companies. With this regulation, the classic paper invoice will lose its primacy and digital invoice exchange will become the new standard. The aim is to drive forward the digitalization and automation of business processes, reduce bureaucracy and increase transparency and efficiency in tax and accounting.
Since January 1, 2025, the obligation to receive electronic invoices in accordance with the European standard EN 16931 has applied to all B2B transactions in Germany. This means that all companies must be able to technically receive and process structured electronic invoices - for example in XRechnung or ZUGFeRD 2.1 format. This obligation is part of the gradual implementation of the e-invoicing obligation as part of the Growth Opportunities Act. Only invoices under 250 euros, tickets and invoices to consumers (B2C) are exempt from the regulation. The aim is to promote digital transformation in accounting, simplify tax processes and prepare for future EU-wide digital reporting obligations.
Until December 31, 2026, a transitional period applies in Germany for sending and receiving paper invoices and electronic invoices that do not meet the new requirements in accordance with EN 16931. During this period, companies may continue to use different electronic formats (e.g. PDF invoices by email) - but only if the invoice recipient expressly agrees. This regulation is intended to give companies sufficient time to convert their systems and processes to the new technical standards for electronic invoicing. At the end of the transition period, only structured e-invoices in accordance with EN 16931, such as XRechnung or ZUGFeRD 2.1, will be permitted. The aim of this phase is to ensure a smooth introduction of the new e-invoicing standard and to avoid conversion problems during ongoing business operations.
From January 1, 2027, the next stage of mandatory e-invoicing in the B2B sector will come into force in Germany. From this date, all companies with an annual turnover of more than 800,000 euros will be obliged to issue electronic invoices in accordance with the EN 16931 standard. This means that these companies will no longer be able to use paper invoices or simple PDF files - only structured electronic formats such as XRechnung or ZUGFeRD 2.1 (with EN 16931 conformity) will be permitted. This measure is part of the staggered introduction of the e-invoicing obligation as part of the Growth Opportunities Act and is intended to further promote digitalization, automation and transparency in corporate accounting. Companies with a turnover below this threshold will continue to benefit from the transitional regulation until the end of 2027.
From January 1, 2028, the obligation to issue e-invoices in the B2B sector will also apply to companies with an annual turnover of less than 800,000 euros. This means that the transitional regulation will end completely and all companies in Germany must be able to issue and receive e-invoices in accordance with the European standard EN 16931. The use of paper invoices or non-structured formats such as PDF will no longer be permitted from this date. This final phase of the introduction anchored in the Growth Opportunities Act is intended to ensure that electronic invoice exchange is implemented across the board in German business transactions. The aim is to achieve end-to-end digitalization and automation of invoicing processes, a reduction in the administrative burden and better traceability of tax-relevant data.
In Europe, and particularly in Germany, there are strict regulations such as EU Directive 2014/55/EU and the German E-Invoicing Act. These regulations require that electronic invoices comply with certain standards. Companies must ensure that their e-invoicing solutions are up-to-date.
The tax authorities are encouraging this in order to close the VAT gap. Electronic invoice exchange enables immediate input tax deduction control. According to the EU Commission and the Federal Ministry of Finance, this could generate over 10 million euros in additional tax revenue in Germany every year.
2025
From 2025 onward, Germany will introduce the obligation to be able to receive electronic invoices. At the same time, Portugal, Greece, and Estonia will also introduce new e-invoicing regulations.
2026
In 2026, Belgium and Poland (KSeF) will implement their eInvoicing requirements. In addition, France will initially introduce the obligation for companies to be able to receive electronic invoices.
2027
From 2027 onward, the obligation in Germany will be expanded: companies with annual revenue exceeding €800,000 will also be required to issue electronic invoices. In France, the regulations will be extended to small and medium-sized enterprises (SMEs). In Spain, mandatory e-invoicing will apply to companies with annual revenue exceeding €8 million.
2028
In 2028, the obligation to issue electronic invoices in Germany will apply to all companies. Spain will also extend the e-invoicing obligation to all companies.
Introduction of the Mandatory eInvoicing Requirement
The introduction of mandatory B2B eInvoicing in France will take place in stages starting on 1 September 2026. From this date onward, all companies must be able to receive electronic invoices, while large companies and mid-sized enterprises (ETI/GE) will also be required to issue them. From 1 September 2027, the obligation to issue electronic invoices will also apply to small and medium-sized enterprises (PME/TPE). The exchange of electronic invoices will not take place via the originally planned government portal PPF, but instead through certified Plateformes Agréées (PA). In the future, the PPF will primarily serve as a central company directory (Annuaire) and as a channel for forwarding tax-relevant data to the French tax administration (DGFiP).
eReporting Requirements
In addition to mandatory B2B eInvoicing, French legislation also requires eReporting for transactions that are not covered by the national e-invoicing system. These include, in particular, B2C transactions, cross-border B2B transactions, and—where services are subject to cash-based taxation—the reporting of received payments.
Invoice Process and Status Notifications
The invoice process requires suppliers to transmit their invoices via a certified issuing platform to the buyer’s receiving platform. At the same time, tax-relevant information and status notifications are forwarded to the DGFiP. The entire invoice lifecycle is made transparently traceable through standardized status notifications—from submission, receipt, and availability through acceptance or rejection, to process-related statuses such as “in progress,” “approved,” “paid,” “completed,” or “cancelled.” This ensures seamless tracking of the invoicing and payment process between suppliers, buyers, and tax authorities.
B2B eInvoicing and VeriFactu
B2B eInvoicing (Crea y Crece)
With the Crea y Crece Law and Royal Decree 238/2026, mandatory B2B eInvoicing is being introduced in Spain. The technical requirements will be specified through a ministerial regulation, which is currently scheduled to enter into force on 1 October 2026.
Implementation Deadlines
Once the regulation enters into force, staggered implementation deadlines will apply:
VeriFactu
Independently of B2B eInvoicing, VeriFactu requires the use of tamper-proof invoicing software. The regulation applies to all invoices (B2B and B2C) and will enter into force on 1 January 2027 for corporate income tax–liable companies and on 1 July 2027 for all other companies.
Interaction with SII
The regulatory frameworks Crea y Crece and VeriFactu are legally independent of each other. The only exception applies to companies that are already subject to the SII system (e.g., companies with more than €6 million in revenue, VAT groups, or REDEME members): they are exempt from VeriFactu. Therefore, companies should first determine whether they are subject to SII requirements before implementing the VeriFactu obligations.
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