How-to · Updated June 2026

How to receive an e-invoice: the obligation since 2025

Q: Since when must I be able to receive e-invoices?

Since 1 January 2025. Every domestic business must be able to receive, read and archive e-invoices in B2B, regardless of size and including small businesses. The issue obligation comes later (2027 and 2028), the receive obligation already applies.

Q: Do I need special software for this?

An email address for receiving is technically enough, since many e-invoices arrive as an attachment. To read them you need something that renders the XML, and to keep them a system that archives the original audit-proof. A printout alone is not enough.

Q: Do I have to actively consent to the e-invoice?

For structured e-invoices in B2B, no. The recipient must be able to accept them without separate consent. That differs from the earlier situation, where a PDF invoice required the recipient's consent.

Q: How do I archive a received e-invoice correctly?

You store the original structured file, the XML or the hybrid PDF with embedded XML, unchanged and audit-proof over the retention period. The printout is only a view and does not replace the original.

Q: Can Vera display incoming e-invoices?

Vera renders structured e-invoices readably so you can check the content and fields. Audit-proof archiving over the legal period is handled by your archive or DMS system.

Since 1 January 2025 every domestic business in Germany must be able to receive e-invoices in B2B. That applies regardless of size and to small businesses too. The issue obligation only arrives in 2027 and 2028, but receiving is already mandatory. The good news: the bar is lower than many think.

TL;DR

B2B receive obligation since 1.1.2025, for all domestic businesses, including small businesses. You need: an address to receive at (often email), a way to render the XML readably, and a system to archive the original audit-proof. A printout is not enough. No separate consent to the e-invoice is needed in B2B. Vera renders incoming e-invoices readably.

Who must be able to receive

The receive obligation hits every domestic business in B2B, from freelancer to corporation. Small businesses under §19 UStG are included too, even though they do not have to issue e-invoices themselves. Whoever cannot accept an e-invoice risks disputes over proper delivery and, in case of doubt, the input VAT deduction.

In four steps

Set up receiving Decide on an address suppliers can send their e-invoice to. In practice that is often an email address where an XRechnung or ZUGFeRD arrives as an attachment. Communicate it to your suppliers.
Make the file readable An XRechnung is pure XML you cannot read without help. You need a rendering that turns the XML into a readable view. With ZUGFeRD you see the PDF directly, the data sits in the embedded XML.
Check the content Reconcile amounts, tax rates and your own details. For intra-community B2B it is worth checking the VAT ID and the tax category code, for example AE for reverse charge.
Archive the original Store the original structured file unchanged and audit-proof. The printout does not replace the original, the XML is the document that has to be retained.

Archiving correctly

Note: Under the GoBD the e-invoice must be kept in its original format, digitally and unchangeably, for invoices as accounting documents eight years since 2025. A filed printout is not enough. The detail is in the GoBD guide.

FAQ

Since when must I be able to receive e-invoices?

Since 1.1.2025, every domestic business in B2B, including small businesses. The issue obligation only applies from 2027 and 2028.

Do I need special software for this?

An address to receive at is technically enough. To read you need a rendering of the XML, to keep them an audit-proof archive.

Do I have to actively consent to the e-invoice?

In B2B, no. The recipient must be able to accept structured e-invoices without separate consent.

How do I archive a received e-invoice correctly?

Store the original XML or hybrid PDF unchanged and audit-proof over the retention period. The printout does not replace the original.

Can Vera display incoming e-invoices?

Yes, Vera renders structured e-invoices readably. Audit-proof archiving is handled by your archive or DMS system.

Make incoming e-invoices readable

Vera renders XRechnung and ZUGFeRD readably and helps you check them. Retention is handled in your archive system.

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