Receipt mandate since 2025, phased sending mandate

E-Invoice?
Already done.

Since January 1, 2025, companies in Germany must be able to receive e-invoices. Pavavo supports required invoice fields and e-invoice formats based on EN 16931 – from day one.

Formats

All Standards. One System.

Recommended

ZUGFeRD 2.x

Hybrid format: a regular PDF with embedded XML data. Recipients can read the invoice and process it automatically. Prepared for required invoice fields and e-invoice formats based on EN 16931.

  • PDF + XML in one document
  • E-invoice format based on EN 16931
  • Automatically generated from every invoice

XRechnung

Pure XML format based on EN 16931. Mandatory for invoices to many public contracting authorities. No PDF – only machine-readable data.

  • Mandatory for B2G (Business-to-Government)
  • Pure XML, no PDF
  • Validation integrated

Factur-X

The German-French counterpart to ZUGFeRD. Technically identical, but distributed under a different name in France. Ideal for EU business partners.

Peppol

European e-invoicing network. Invoices are sent and received via certified access points – similar to email, but for invoices.

Timeline

What applies when?

01.01.2025

Receipt Mandate

All companies must be able to receive e-invoices.

01.01.2027

Sending Mandate (Large)

Companies with prior-year revenue exceeding EUR 800,000 must send e-invoices.

01.01.2028

Sending Mandate (All)

All companies must send e-invoices in the B2B sector.

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accounting?

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