As of 1 January 2025, every B2B company in Germany must be able to receive electronic invoices – regardless of turnover. One and a half years later, the discussion has shifted: instead of focusing on the pure legal situation, in spring 2026 the focus will be on practical application, error avoidance, and the next stage of the dispatch obligation. Companies in the SME sector that do not take action now risk an onboarding backlog with IT service providers from 2027 and, in the worst-case scenario, the loss of input tax deduction.
Read MoreE-invoicing in Europe: Harmonised standard and national fragmentation
E-invoicing is no longer a niche topic in Europe. With Directive 2014/55/EU and the technical standard EN 16931, the EU has created a common framework - but in practice, the picture is much more complex.
Read MoreE-invoicing in SMEs: The clock is ticking
From 1 January 2025, a mandatory requirement for the receipt of structured electronic invoices will apply to all domestic B2B companies in Germany. No deferral, no transition period for receipt – those who are not yet ready to receive today will no longer be acting in accordance with the law. For medium-sized companies, this means that e-invoicing is not a project for tomorrow. It is already a legal obligation.
Read MoreFrance E-invoicing 2026: What companies with a French tax number need to know now
From 1 September 2026, a comprehensive e-invoicing mandate will come into force in France. All companies that are based in France or have a VAT registration there will be affected.
Read MoreService description in the e-invoice: How much detail really needs to be included?
The introduction of the mandatory e-invoice shifts the focus away from the mere PDF towards structured data. This is particularly noticeable in the service description: what was previously often outsourced to attachments, service specifications or delivery notes must now at least essentially be in the data file of the e-invoice itself.
Read MoreVerifactu in Spain: the new invoicing obligation
Spanish companies are facing a turning point in their digital accounting.
Read MoreThe e-invoicing regulations in Europe
Electronic invoicing is no longer a topic of the future, but is becoming a legal requirement in many European countries. Driven by EU initiatives such as ViDA (VAT in the Digital Age), a patchwork of national regulations with an increasingly binding character is emerging. For companies - especially SMEs - this means that the transition from paper-based or PDF invoices to structured, machine-readable e-invoices is no longer optional, but a regulatory necessity
Read MoreThe advantages of the e-bill 2025
E-invoicing in Germany: Why SMEs should act now The
Read MoreE-bill 2025 FAQs
However, it also raises many questions: What legal requirements apply? Who is affected and what exceptions are there?
Read MorePreparation for the introduction of CKS.EINVOICE
The CKS.EINVOICE solution makes it possible to efficiently process electronic invoices and credit notes.
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