# E-invoicing for trades: XRechnung & ZUGFeRD

> Receive, create and archive e-invoices in line with GoBD: XRechnung and ZUGFeRD to EN 16931, Schematron-checked. From €49.95 a month incl. VAT.

Source: https://1x1it.de/en/workorderagent/e-rechnung/

Since 1 January 2025 every business in Germany must be able to receive e-invoices. For issuing them, the transition periods end at the end of 2026 or the end of 2027. The WorkOrderAgent receives, creates, checks and archives e-invoices, in every package at no extra charge.

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E-invoicing Module

- **Included:** all modules (winter special)
- **Formats:** XRechnung (XML), ZUGFeRD from 2.0.1 (PDF with XML)
- **Standard:** EN 16931
- **Validation:** official Schematron rules
- **Archive:** GoBD-compliant, 8 years
- **Hosting:** Data centre in Germany

## What the obligation means for your business

From the solo heating engineer to the construction firm with employees: a simple PDF is not an e-invoice. The obligations for invoices between businesses in Germany come into force in stages.

| From | Who is affected | Obligation | What it means |
| 1 January 2025 | all businesses in Germany | Receiving | Every business must be able to receive e-invoices, including the small trades business. An email inbox is enough. |
| until 31 December 2026 | all businesses in Germany | Transition | Paper or other electronic formats such as a simple PDF are still allowed with the recipient's consent. |
| 1 January 2027 | Previous year's turnover above €800,000 | Issuing | Invoices to businesses in Germany go out as e-invoices. |
| by 1 January 2028 at the latest | all other businesses | Issuing | If the previous year's turnover was up to €800,000, the transition ends at the end of 2027. Until then, EDI procedures that do not meet EN 16931 are also allowed. |

Exemptions from issuing: businesses under the small business scheme, Kleinunternehmer (§ 34a UStDV), small-amount invoices up to €250 (§ 33 UStDV), travel tickets and sales to private customers (B2C). Businesses under the small business scheme must still be able to receive e-invoices.

## You mainly invoice private customers? You are still affected when it comes to receiving.

Building materials merchants and tool, electrical and plumbing wholesalers send you B2B invoices. Larger suppliers must issue these as e-invoices from 2027, all others from 2028 at the latest.

An email inbox is enough for receiving them. But you still have to book the invoices and keep them for 8 years, with the structured part unchanged. With a folder on your hard drive, that quickly becomes tedious.

### What your software must be able to do when receiving

- Receive and read: accept XRechnung XML or ZUGFeRD PDF and read it correctly
- Archive in line with GoBD: for 8 years, with the structured part unchanged (§ 14b UStG)
- Book: deduct input VAT, carry it into the advance VAT return, hand it over to your tax adviser
- Find again: produce it at the push of a button during a tax audit

woa.1x1it.de/rechnungen/RE-2026-0412

RE-2026-0412 · Praxis am Markt XRechnung 3.0

- XML syntax passed
- Mandatory fields EN 16931 passed
- Schematron rules EN 16931 passed
- Schematron rules XRechnung passed

Valid, ready to send €612.80

Recreated view with sample data. Real screenshots are in the [WorkOrderAgent wiki](https://1x1it.de/en/wiki/workorderagent/offene-posten/#xrechnung) (in German).

## How the WorkOrderAgent solves it

The WorkOrderAgent is built for trades businesses and SMEs. The invoice is created from the order, automatically in the right format for each recipient.

- **XRechnung:** Pure XML, the mandatory format for public-sector clients such as government agencies and local authorities. Created to EN 16931 and checked with the official Schematron rules.
- **ZUGFeRD:** PDF with embedded XML, the standard format in B2B business. ZUGFeRD counts as an e-invoice from version 2.0.1, except for the MINIMUM and BASIC-WL profiles. The recipient sees a normal PDF, and their software reads the data automatically.

## What else is part of it

E-invoicing is only the beginning. The invoice also has to be booked, paid and filed.

- GoBD-compliant: Lock period on documents, complete change log, sequential document numbers, procedural documentation at the push of a button. GoBD are the German rules for digital bookkeeping.
- DATEV export: Booking records as DATEV CSV for your tax adviser (DATEV is the accounting software most German tax advisers use), cleanly assigned to accounts and with no rework.
- Bank reconciliation: Import your bank statement as CSV, nine automatic matching passes against open invoices. More under [Banking & SEPA](https://1x1it.de/en/workorderagent/banking/).
- Hosting in Germany: Cloud servers in a German data centre, GDPR-compliant, data processing agreement included, no CLOUD Act.

The [comparison with other suppliers](https://1x1it.de/en/vergleich/) shows which tools the WorkOrderAgent replaces.

## Frequently asked questions about e-invoicing in the trades

### Am I really affected as a small trades business?

Yes, almost always. Since 1 January 2025 all businesses in Germany must be able to receive e-invoices, including sole traders and businesses under the small business scheme. An email inbox is enough for this.

For issuing, transition periods apply: until 31 December 2026, or until the end of 2027 if the previous year's turnover was up to €800,000.

### I mainly invoice private customers. Do I still need this?

In almost all cases, yes. Invoices to private customers (B2C) are exempt from the e-invoicing obligation. But your suppliers from building materials, tool, electrical and plumbing wholesale must issue e-invoices to you from 2028 at the latest, larger ones from 2027.

Without suitable software, that means checking and filing every supplier invoice by hand and gathering them all again for the advance VAT return. With the WorkOrderAgent, receiving, booking and archiving run automatically.

### What exceptions are there?

Businesses under the small business scheme (§ 34a UStDV) do not have to issue e-invoices. Also exempt are small-amount invoices up to €250 (§ 33 UStDV), travel tickets and sales to private customers (B2C). Businesses under the small business scheme must still be able to receive e-invoices.

Special case for construction trades: for construction work on a property, you must issue an invoice within 6 months even to private customers (§ 14 (2) sentence 1 no. 1 UStG). It does not have to be an e-invoice.

### Is a PDF invoice no longer enough?

A simple PDF is not an e-invoice. Until 31 December 2026 you may continue to use paper or other electronic formats with the recipient's consent, or until the end of 2027 if the previous year's turnover was up to €800,000.

After that, e-invoices are mandatory for transactions between businesses in Germany, in practice from 1 January 2027 or from 1 January 2028 at the latest.

### What is the difference between XRechnung and ZUGFeRD?

XRechnung is a pure XML format and mandatory for invoices to public-sector clients such as government agencies and local authorities. ZUGFeRD is a normal PDF with embedded XML: the recipient sees a PDF as usual, but can process the data automatically. ZUGFeRD counts as an e-invoice from version 2.0.1, except for the MINIMUM and BASIC-WL profiles.

The WorkOrderAgent creates both, automatically in the right format for each recipient.

### Can I use the WorkOrderAgent outside Brandenburg?

Yes, anywhere in Germany. The WorkOrderAgent runs in the cloud, so all you need is a browser. 1x1 IT-Solutions is based in Brandenburg and provides on-site support in the region. Support and setup for the software are provided by phone and screen sharing.

### What does the WorkOrderAgent cost?

Packages start at €49.95 a month incl. VAT, with cloud hosting in Germany and an unlimited number of invoices. In the winter special: all modules in the package at no extra charge. If you sign up now, you keep the benefit afterwards too. You book via the [shop](https://1x1it.de/shop/).

You can try it free for 20 days with no contract commitment. After that the contract runs for 12 months. You can cancel up to 1 month before the end of the contract term.

### Is my bookkeeping GoBD-compliant with it?

Yes. Booked documents are locked, every change is logged without gaps, document numbers run sequentially and the procedural documentation can be generated automatically. The booking records go to your tax adviser as DATEV CSV.

### What happens to my data if I cancel?

You receive a complete data export with invoices, customers and bookings as CSV and PDF. You archive it yourself for the statutory retention period: e-invoices for 8 years, with the structured part unchanged. Your data remains your data.

Legal basis: The e-invoicing obligation results from the Growth Opportunities Act (Wachstumschancengesetz) and the revised § 14 UStG (German VAT Act). An e-invoice is an invoice in a structured electronic format to EN 16931, such as XRechnung or ZUGFeRD from version 2.0.1 (except MINIMUM and BASIC-WL). Exemptions: § 33 and § 34a UStDV.

Source: [German Federal Ministry of Finance, FAQ on e-invoicing (in German)](https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html), as of March 2026. This page does not replace tax advice. For questions about your individual case, please contact your tax adviser.

## Related

[ERP & accounting Book e-invoices, advance VAT return](https://1x1it.de/en/workorderagent/erp/)
[DMS & OCR File incoming documents automatically](https://1x1it.de/en/workorderagent/dms/)
[Order management From quote to e-invoice](https://1x1it.de/en/workorderagent/auftragsverwaltung/)
[All modules The WorkOrderAgent at a glance](https://1x1it.de/en/workorderagent/)

## Introduce e-invoicing without stress

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