ZUGFeRD & XRechnung

IMPORTANT for all our OPTIMUS users:

OPTIMUS naturally supports all the digital invoice formats you need

ZUGFeRD + XRechnung from 2025:

Under the draft Growth Opportunities Act, electronic invoices (e-invoices) must in future be issued in a structured electronic format that complies with the European invoicing standard EN16931 and enables electronic processing.

Clearly, Word files and PDF files alone do not qualify!

But what about, for example, XRechnung, the hybrid ZUGFeRD format and data exchange via EDIFACT?

In response to questions from industry associations, the Federal Ministry of Finance (BMF) issued initial guidance in a letter dated 2 October 2023 on how to handle the formats mentioned above in future.

XRechnung and ZUGFeRD supported

From the tax authorities’ perspective, both invoices compliant with the XStandard (so-called XRechnung) and those in the ZUGFeRD format (version 2.0.1 and later) generally meet the required European e-invoicing format. Other invoice formats may also meet the stated requirements.

The tax authorities point out that for hybrid formats such as the ZUGFeRD format, which consists of an image file (PDF document) and a structured data record (XML file), the structured part will be authoritative in future. If there is a discrepancy, the data in the structured part will take precedence over the data in the image file. Until now, under Section 14.4(3), sentence 4 of the German VAT Application Decree (UStAE), the image file has been the authoritative part, as the focus is on readability by the human eye. With the introduction of e-invoicing, this relationship will be reversed.

EDI procedures

The permissibility of electronic data exchange via EDIFACT (EDI) has not yet been conclusively clarified. Strictly speaking, this does not comply with the European standard for electronic invoicing or the list of corresponding syntaxes under Directive 2014/55/EU.

Clarification on the transitional provision

The Federal Ministry of Finance has clarified once again that, under the government’s draft Growth Opportunities Act, from 1 January 2025, all domestic businesses will be required to accept e-invoices. The transitional provision set out in the draft (§ 27(39) UStG-E) applies only to the issuing of invoices. If the supplier issues an e-invoice, the recipient must accept it.

OPTIMUS

naturally supports both formats in a simple, easy-to-understand way!

Dear users, customers and prospective customers!

Together with our partner "Roland Piske Software", we are represented at many

Present at trade fairs throughout Germany.

For example, you can also find us at "Baumesse München 2027" from 11–15 January 2027

Get in touch and arrange a one-to-one consultation.

We look forward to meeting interesting people and having great conversations!!

"...Good software can be this simple!"

Discover the benefits of a complete software solution. Leave outdated, slow and cumbersome programs behind! Standalone solutions such as Word, Excel and Outlook will be a thing of the past. THE solution for businesses that work on projects and prepare estimates....

You’re also welcome to arrange an appointment with us directly!

If you would like to arrange a specific appointment, simply confirm the link here: Register via our contact form >>