The time of the simple Word account with PDF attachment is coming to an end.
At the latest with the start of the E-billing obligation for the self-employed from 2025 the game changes fundamentally – and not only legally, but also organizationally, technically and very practical in everyday life. For many solo entrepreneurs, freelancers and small businesses, this is initially another to-do on the already long list-but if you keep the overview and prepare well, you can even draw real added value from the changeover.
Let’s take a look at the whole step by step.
What exactly does the self -employed come about? The legal framework
The basis of the new regulation lies in the sales tax law (§14 UStG) and in the European standard EN 16931.
With the so-called Growth Resources Act, the legislator has made the e-bill in the B2B area mandatory. The first important period is January 1, 2025 – from this date, all companies in Germany, including all self -employed, must can receive electronic bills. That means: If a business customer sends you an e-bill from January 2025, you must be technically able to process you.
The obligation to own exhibition Such invoices then come staggered: First from 2027 for entrepreneurs with more than 800,000 euros in annual sales. And from 2028, classic paper invoices or simple PDF files will finally be over-then the e-account obligation applies to allregardless of sales. Even small amount calculations below 250 euros are then affected. Permanent exceptions apply to certain industries such as healthcare or local transport – but this does not affect most self -employed people.
Important to know: You can continue to work as usual by the end of 2026 – If the recipient agrees. That is the so -called transition period. So if you haven’t changed yet, you have a little buffer – but shouldn’t wait until the last minute.
E-e-billing obligation for the self-employed: All important information at an overview
| Legal basis | § 14 UStG, EN 16931, Growth Chances Act |
| Start of e-billing obligation | 01.01.2025 (obligation to receive), staggered exhibition obligation from 2027 |
| Reception obligation | 2025 – All entrepreneurs (including self -employed) must be able to receive electronic invoices |
| Exhibition obligation | 2027 (company with sales> € 800,000), 2028 (for all entrepreneurs in the B2B area) |
| Transition period | Until the end of 2026 – only paper invoices or unstructured PDFs may be used if the recipient consent to the receiver |
| Exceptions | Tax-free services (e.g. doctors, health professions), driving cards, B2C invoices, small amount calculations up to € 250 (until 2028) |
| Compulsory format | Structured format in accordance with EN 16931 – e.g. B. x calculation or trainfield |
| X calculation | XML-based, without graphic surface, standard in the public area (B2G) |
| Zugferd | Combines PDF with embedded XML – ideal for the self -employed in B2B and B2C |
| Recommended format for the self -employed | Zugferd – machine -readable, but also humanly readable and easy to archive |
| International interfaces | Peppol network for EU-wide invoice exchange |
| Relevant software solutions | Lexware, Accountable, Sevdesk, WISO Mein office, DATEV |
| Software costs | From approx. € 9.90/month (e.g. Sevdesk) – some tools like Accountable offer free basic functions |
| Risks in the event of non -compliance | Loss of input tax deduction, fines up to € 5,000, reworking for exams |
| Typical sources of error | No structured XML file, lack of mandatory fields, not GoBD-compliant archiving |
| Archiving obligation | 10 years revision -proof, digital (according to Gobd) |
What is an electronic calculation – and what is not one of them?
Very important: an e-bill is not Simply a PDF file with a logo.
A real electronic invoice must contain a structured, machine -readable format – i.e. data that can be processed directly by the accounting software.
Two formats are particularly relevant in Germany:
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X calculation: The “strict” XML format, especially for invoices in public bodies. No graphics, no layout games-only data. Works reliably, but is not for the eye.
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Zugferd: The hybrid format. Combines a normal PDF (i.e. readable for humans) with embedded XML data (for the software). Ideal for self -employed people who work with both companies and end customers. Here everyone gets what they need – visual representation and structured data.
If you are traveling internationally, you should also have the Peppol network on the screen. This is used across Europe and makes cross-border e-bills much easier.
Which tools help with the changeover? Overview of software solutions
One thing is clear: Without a suitable invoice program, the implementation becomes quite tedious.
The good news: There are now numerous tools that are specially tailored to the self -employed.
Three of them stand out:
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Lexware Office: Classic with a wide range of functions. Supports x calculation and Zugferd, automatically checks mandatory information and brings AI-supported booking suggestions. If you want a little more control and depth, you are in good hands here.
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Accountable: Very popular with solo self-employed. Free in the basic version, very intuitive, converted PDFS into e-billing formats and helps with sales tax advance registration. If you like it simply and smart – clear recommendation.
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Sevdesk: Cloud-based, GoBD-compliant, mobile. From € 9.90 a month. Particularly strong in automatic document entry via smartphone – ideal for everyone who wants to go on the go.
Basically, if you already work with DATEV, you will probably stay with it – the system is still great for more complex requirements. A slim, flexible tool is also sufficient for smaller setups.
What does the changeover bring? And what can go wrong?
The introduction of the e-bill is legally mandatory, but also brings real advantages.
Studies show: Manual effort can decrease by up to 80% – simply because less paperwork occurs, fewer typing errors happen and a lot is running automatically. For example, anyone who writes 50 bills a month saves an average of eight working hours – that’s almost a working day.
Another point: archiving. Electronic invoices can be saved by revision – without file folders or stacks of paper. Tools such as “WISO Mein Büro Free” or Lexware offer clever cloud solutions here, which ensure that the lawsmen for 10 years. Practical, especially if the tax office wants to take a look.
But: If you don’t work properly, you risk fines. Frequent sources of error are e.g. B.:
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PDF without XML data structure-from 2028 that no longer counts as a valid invoice.
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Missing signature for amounts over € 150.
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Uncertain or incomplete archiving – this quickly becomes a problem with an audit.
A real example from practice: A freelancer submitted a scanned PDF – the tax office did not recognize the invoice. Result: 1,200 € additional costs due to reclaims and corrections. Doesn’t have to be.
E-bill for the self-employed: How to proceed
The good news: you don’t have to change everything immediately.
But you should plan now – and be “ready” at the latest in 2026. Here is a specific timetable:
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Select format: Zugferd is ideal for most self -employed – legible and machine -processing.
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Test software: Perform a parallel test run with the new software – three months are usually sufficient to prepare the switch clean.
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Employee training (if relevant): Webinars of the IHK or short tutorials of the providers are often enough to make the team fit.
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Create the list of procedures: Here it is documented how the e-bills are processed and archived. This is important for GoBD conformity.
A look into the future: what is still coming
The EU wants to go one step further from 2028 – towards real -time taxation. Invoice data should then be sent directly to the tax office.
If you are already paying attention to software with API connection, you have a clear advantage. Expert estimates assume that around 80 % of all invoices will be created digitally by 2030 – if you don’t go along, you will eventually risen the connection.
Conclusion: e-billing obligation becomes an opportunity-if you get it right
Yes, the new e-billing obligation means work-but it is not a punishment, but a sensible modernization.
If you deal with the right tools, formats and processes at an early stage, you will be more efficient, digital and professional in the long term. Particularly recommended for the self -employed: The use of Zugferd combined with smart tools such as accountable or lexware – this not only brings security to the tax office, but also saves time and nerves in everyday life.
If you act smartly, you make a practical solution out of duty – and in the end the competition is even one step ahead.
FAQ: e-bill for the self-employed from 2025
What does e-bill mean for the self-employed?
In short: from 2025 it is no longer enough to simply write a PDF invoice and send it by email.
The electronic invoice-i.e. the so-called e-bill-must be available in a certain, machine-readable format in the future.
For you as a self -employed person, this means specifically: you have to upgrade your accounting software (if you haven’t done this yet) and make sure that your invoices meet the new legal requirements. This primarily affects invoices to other companies. Private customers are not affected at first, but many self-employed work in the B2B area-and that’s exactly where the obligation takes place.
Who has to issue e-bills from 2025?
From January 1, 2025, all self-employed and companies must first received can.
You need a technical solution with which you can process such bills.
The Duty to exhibit Then comes in stages: from 2027 it will all hit annual sales of over € 800,000. And from 2028, paper invoices and classic PDFs will end – from then on the obligation applies to everyone, regardless of sales.
Small invoices under € 250 are also affected. So if you are already working digitally, you have a clear advantage.