E-bill 2025 FAQs

The introduction of e-billing is a significant step towards digitalisation and more efficient business processes. However, it also raises many questions: What legal requirements apply? Who is affected and what exceptions are there? What about the technical implementation, especially with solutions such as SAP Business One or add-ons such as CKS.eINVOICE?

We have compiled the most frequently asked questions and answers for you on this page. We shed light on both the general legal conditions and practical aspects of implementation with SAP Business One.

Our FAQ is divided into the following sections:

Legal framework conditions for e-billingFrom the definition of e-invoicing to exemptions and archiving issues.
E-invoicing in SAP Business OneHow to make optimum use of the functions and overcome integration challenges.
CKS.eINVOICE: A powerful add-on for the automation of invoicing processes.
Master data and preparations: Important data that should be checked and adjusted before implementation.

We would like to make it easier for you to get started and implement. If you have any further individual questions, we will be happy to help you. Discover the benefits of e-invoicing and how it can future-proof your business processes!

General FAQs on the general legal conditions for e-billing in Germany

What is an e-bill?

An e-invoice is an invoice that is sent in a structured electronic format is issued, transmitted and received, and a Electronic processing enables. From 1 January 2025, simple PDF documents will no longer fall under this definition, as they do not have a structured format.

Why is e-billing being made mandatory?

The mandatory introduction of e-invoicing serves the digitalization and Acceleration of invoicing processes23. It is also intended to Combating VAT fraud contribute.

When does the e-invoicing obligation apply in Germany?

The obligation to e-invoice applies in principle in the B2B sector in Germany from 1 January 20255 However, there are Transitional arrangements.

To whom does the e-invoicing obligation apply?

The e-invoicing obligation applies to all domestic companies, the Services subject to VAT to other domestic companies.

Are there exceptions to the e-invoicing obligation?

Yes, there are exceptions to the e-invoicing obligation. These include
● Invoices to End consumer (B2C sales)
● Invoices for small amounts (up to 250 Euro gross amount)
● Ticketsthat count as an invoice
● Services provided by Small entrepreneurs be provided
● Services to legal entities that not entrepreneur are (e.g. many clubs)

Which formats are permitted for the e-bill?

Permissible formats for the e-bill are
● XInvoice
● ZUGFeRD (from version 2.0.1)
● EDI-Procedurethat fulfil certain requirements (e.g. EDIFACT)

What are the differences between XRechnung and ZUGFeRD?

the XInvoice is a pure XML format, while ZUGFeRD is a hybrid format that contains both a PDF file and an embedded XML file.

Until when can I still send paper invoices?

Until the end of 2026, companies in the B2B-In addition, companies can still issue paper invoices or electronic invoices in an old format (e.g. PDF) with the consent of the invoice recipient. For companies with an annual turnover of less than 800,000 euros, this deadline is extended until the end of 2027.

Do I also have to issue e-invoices for cash purchases?

Yes, an e-invoice must also be issued for cash purchases over 250 euros, unless exceptions apply.

How do I have to archive e-invoices?

E-invoices must unchangeable in their original form for eight years be stored.
The decisive factor is that the tax authorities can analyse the stored e-invoices (or the structured part) automatically

Are there any transitional arrangements?

Yes, the legislator has Transitional arrangements planned for the years 2025 to 2027.

● Until the end of 2026 paper invoices may continue to be sent for B2B transactions carried out in 2025 and 2026. Electronic invoices that do not comply with the new format will also remain permissible during this period, although the consent of the invoice recipient will be required.3
● Until the end of 2027 paper invoices may continue to be sent for B2B transactions carried out in 2027. Electronic invoices that do not comply with the new format will also remain permissible, but only if the invoice issuer has a maximum turnover of EUR 800,000 in the previous year and the invoice recipient agrees.3
● From 2028 the new requirements for e-invoices and their transmission are then mandatory.

What applies to invoice recipients?

Domestic business invoice recipients must already from 1 January 2025 be able to, receive electronic invoices in accordance with the new requirements.
● The invoice recipient has No right to the issue of another invoiceeven if he refuses to accept an e-bill or is technically unable to do so.

How are e-invoices transmitted?

The legal regulation contains No specifications for the transmission channel of electronic invoices.
● In addition to sending the data by e-mail, it is also possible to provide the data via an electronic interface, share access to a central storage location or download it via an Internet portal.
● The transfer of XML files on an external storage medium (e.g. USB stick) does not fulfil the requirements for transmission in electronic form.

What mandatory information must an e-invoice contain?

An electronic invoice (e-invoice) is legally equivalent to a paper invoice in accordance with Section 14 (1) UStG. This means that it must contain all mandatory information as prescribed for conventional invoice formats. The requirements are set out in Section 14 (4) of the German Value Added Tax Act (UStG) and must be complied with - regardless of the transmission format.
Below you will find the legally required mandatory information that every e-bill must contain:

Mandatory information required by law according to § 14 para. 4 UStG
Name and full address
both the supplier and the recipient of the service.
Tax number or VAT identification number
One of the two numbers must be clearly labelled.
Date of issue
The date on which the invoice was created.
Consecutive invoice number
A unique and systematically assigned number to uniquely identify the invoice.
Quantity and type of the delivered goods or type and scope of the other service
The designation must be customary, clear and comprehensible.
Time of delivery or other service
If this date is not the same as the date of issue, it must be stated separately.
Remuneration (net amount), broken down by tax rates and tax exemptions
Including all reductions agreed in advance (e.g. discounts, rebates).
Application of value added tax
Indication of the tax rate and the amount of tax due on the consideration or, in the case of tax exemption, a reference to the relevant provision.
Reference to the recipient's retention obligation (if required)
This information is particularly relevant in the B2B sector for certain forms of transmission.
Note "credit note" if the invoice was issued by the service recipient
This information is mandatory in order to have a credit note recognised for tax purposes.

How must continuing obligations be treated with regard to e-billing?

The obligation to switch to the e-invoice format also applies in principle to contracts in the context of continuing obligations - albeit with certain differentiations that arise in practice.

Existing continuing obligations (e.g. rental agreements)

For ongoing contractual relationships in which No changes in content result, there is No obligation to convert to the e-invoice format. This means that as long as the existing invoice details (e.g. amount, service, period, tax rate) remain unchanged, these invoices can continue to be created and transmitted in the previous format.

New or amended continuing obligations

The situation is different for newly concluded or changed in terms of content contracts. Here, the Federal Ministry of Finance (BMF) requires that corresponding invoices in electronic form be issued. An initial e-invoice is mandatory if:
a new contract is concluded,
an existing contract is amended (e.g. adjustment of the rent or extension of services),
or the invoice recipient Input tax deduction want to claim.
In these cases, the changeover to a structured e-invoice format (e.g. XInvoice or ZUGFeRD) is not only recommendable, but Legally requiredin order to fulfil the tax requirements for input tax deduction.

FAQs on e-billing under SAP Business One

Can I create and receive e-invoices with SAP Business One?

Yes, SAP Business One offers an integrated solution for creating and receiving e-invoices in the XInvoice format. However, the processing of ZUGFeRD invoices not possible in the standard system.

Which SAP Business One version do I need for e-invoicing?

For the use of the e-invoice functionality in SAP Business One you need at least version 10.0 Feature Pack 2111 or higher. It is recommended that you always use the latest version in order to benefit from the latest functions and bug fixes, but also to be able to implement changes to the conditions.

Where can I find the settings for e-invoicing in SAP Business One?

The relevant settings for the e-bill can be found under "Administration > System initialisation" and "Administration > Document settings".

Which master data in SAP Business One do I need to check for the e-invoice?

For the correct creation of e-invoices, certain master data in SAP Business One Complete and correct be well maintained. This includes:

● Company details: Company name, telephone number, e-mail address, VAT number and company tax number
● Business partner master data: Name, address, tax number, routing ID if applicable
● Contact person of the customer: Name, telephone number and e-mail address
● Sales staff: Name, telephone number and e-mail address

How can I create XInvoices in SAP Business One?

You can create XInvoices in SAP Business One directly from Order documents or Delivery notes After adding the invoice, the XRechnung is automatically created in the background.

How can I import XInvoices into SAP Business One?

XInvoices can be created in SAP Business One via a Import wizards import. The system compares the XRechnung data with your master data in SAP Business One and generates a booking proposal.

Can I automate e-invoice processing in SAP Business One?

a, both the sending and receiving of e-invoices can be automated in SAP Business One. To automate the processes, additional software such as CKS.RUN required.

What happens if the XRechnung differs from the data in SAP Business One?

The system shows Warnings if the data in the XRechnung differs from the base documents in SAP Business One (e.g. different quantities). You can then check and correct these discrepancies manually.

What are the advantages of add-ons for e-invoicing in SAP Business One?

Add-ons like CKS.eINVOICE offer additional functions for e-invoicing in SAP Business One that go beyond the standard. The benefits include
● Support from ZUGFeRD invoices (in addition to XInvoices)
● Audit-proof archiving of e-invoices
● automation of invoice processes
● Customised adaptations to the requirements of the company

What options are there for sending e-invoices if the standard e-mail dispatch is not to be used?

There are various ways to send e-invoices, apart from the standard e-mail dispatch:
● Peppol networks: Peppol is a secure and reliable platform for exchanging electronic documents. You can send and receive e-invoices to and from your business partners via a Peppol Access Point.
● Other platforms and portals: There are various providers that offer platforms or portals for electronic invoice exchange.
● Direct transfer: In some cases, e-invoices can also be uploaded directly to the recipient's online system.
The choice of shipping method depends on the company's requirements and the preferences of its business partners.

FAQs on e-invoicing with CKS.eINVOICE

What is CKS.eINVOICE?

CKS.eINVOICE is a Add-on for SAP Business Onewhich supports the creation, processing and archiving of e-invoices. It is part of the CKS.DIGITAL 4.0 Suite and facilitates the automation of invoice processes.

Which formats does CKS.eINVOICE support?

CKS.eINVOICE supports the relevant e-invoice formats in Germany XInvoice (Version 3.0) and ZUGFeRD (from version 2.0.1). The standard formats can be customised to meet the individual requirements of companies.

Which SAP Business One version is required for CKS.eINVOICE?

You need at least SAP Business One Version 9.3 or higher to use CKS.eINVOICE.1

What are the advantages of using CKS.eINVOICE?

● automationCKS.eINVOICE enables the automatic creation, sending and processing of e-invoices, resulting in considerable time savings and a reduction in manual intervention.
● Revision securityIntegration with CKS.DMS ensures audit-proof archiving of e-invoices for the legally prescribed period.234
● AdaptabilityThe add-on can be flexibly customised to company-specific requirements, e.g. through individual checks and validations.
● SAP integrationCKS.eINVOICE is seamlessly integrated into SAP Business One and utilises existing data and processes.
● Support for ZUGFeRDCKS.eINVOICE enables the processing of ZUGFeRD invoices, which are not supported in the SAP Business One standard.

How does CKS.eINVOICE work in detail?

CKS.eINVOICE uses the CKS.COCKPITto create e-invoices create and process. The CKS.COCKPIT accesses SAP Business One via an API connection and extracts the relevant data for the e-invoice from the vouchers and master data.

For outgoing e-invoices defines the CKS.COCKPIT SQL queriesthat retrieve the data from SAP Business One and import it into the corresponding XML structure for XRechnung or ZUGFeRD. These queries can be customised. The CKS.COCKPIT can then use the created e-invoice to automatically to the recipient dispatch or save it as an attachment to the SAP document.

How is CKS.eINVOICE installed?

CKS.eINVOICE is installed via the CKS.COCKPIT. Prerequisites are:
● CKS.DMS (version 7.32.0.0 or higher)
● CKS.COCKPIT (version 3.0.0.0 or higher)

How are e-invoices created with CKS.eINVOICE?

CKS.eINVOICE automatically creates e-invoices in the background as soon as you create outgoing documents such as invoices or credit notes in SAP Business One. In the CKS.COCKPIT, you can specify whether XRechnungen or ZUGFeRD invoices should be generated by default. You can also define individual settings for each business partner.

How can I send e-invoices with CKS.eINVOICE?

CKS.eINVOICE offers various options for sending e-invoices:
● Direct dispatch by e-mailYou can send e-invoices as an attachment to an e-mail.
● Transmission via portalsCKS.eINVOICE supports the transmission of e-invoices via various portals such as Peppol.
● Integration with other systemsCKS.eINVOICE can be integrated with other systems such as Coresuite, BION Up or an e-mail dispatch tool to automate the dispatch of e-invoices.

Can I define customised checks for incoming invoices with CKS.eINVOICE?

Yes, you can Individual examinations to ensure that incoming invoices are correct and complete. Examples of checks:
● Status checks: Check whether all mandatory fields have been completed and the invoice meets the formal requirements.
● Value checks: Comparison of prices, quantities and dates with orders or delivery notes.

What costs are associated with CKS.eINVOICE?

The cost of CKS.eINVOICE depends on the number of users and the desired configuration. There are individual licences for up to eight users and company licences for the entire company. Contact CKS.Solution for a customised offer.

How can I work with CKS.eINVOICE in SAP Business One?

CKS.eINVOICE is seamlessly integrated into SAP Business One and extends the existing invoice processing functions.

Outgoing invoices:
● You create outgoing invoices as usual in SAP Business One.
CKS.eINVOICE then generates automatically the corresponding e-invoice in the background (XRechnung or ZUGFeRD).
● In the CKS.COCKPIT, you can define how the e-invoice dispatched (e.g. as an e-mail attachment, via a portal, or through integration with other systems)

Incoming invoices:
● Incoming e-invoices can be manually upload to the CKS.DMS archive or automatically can be processed via a monitored e-mail inbox.
CKS.eINVOICE reads the data from the e-invoice and synchronises it with your SAP Business One master data.
● The system then generates a booking proposal that you can check and post.

How do I archive e-invoices with CKS.eINVOICE?

CKS.eINVOICE is integrated into the CKS.DMS document management system. E-invoices are automatically stored in the CKS.DMS archive and linked to the corresponding SAP document
The CKS.DMS archive offers you the following advantages:

● Revision securityE-invoices are archived unalterably and in compliance with GoBD
● Simple researchYou can find e-invoices quickly and easily in the archive by searching according to various criteria (e.g. invoice number, business partner, amount, etc.)11.
● Linking with SAP documentsE-invoices are directly linked to the corresponding SAP documents

How can I search for and retrieve e-invoices in CKS.DMS?

The CKS.DMS archive enables you to research e-invoices easily and efficiently.

● KeywordingAll e-invoices, whether outgoing or incoming, are automatically tagged with relevant information. This includes, for example, the invoice number, business partner, date, amount and other important data from the e-invoice.
● Search functionYou can use the search function in CKS.DMS to search for specific e-invoices by combining various search criteria. This allows you to find the desired invoice quickly and easily.
● Document displayCKS.DMS offers a special document display for e-invoices that clearly displays all important information.

How can I customise CKS.eINVOICE to my individual processes?

CKS.eINVOICE offers numerous customisation options:

● Customised export formatsYou can customise the standard formats for XRechnung and ZUGFeRD or define your own formats.9
● SQL queries: You can use the SQL queries that CKS.eINVOICE uses to extract data from SAP Business One.9
● ProfilesYou can define profiles for different dispatch types and processing options.
● ExaminationsYou can define customised checks for incoming invoices to ensure that they meet your requirements.

FAQs on master data and data for e-billing

Which company master data do I need to check before introducing e-billing?

Tax number and company tax number: Is this data stored correctly and completely in the company master data?
● Generic e-mail address: Is a generic e-mail address provided for queries about e-invoices?
● Telephone number and e-mail address of the company: Is this information up-to-date and correct? It serves as a fallback for the ASP.
● IBAN of the house bank: Is the IBAN correctly stored in the house bank accounts? This is used for the payment method.

Which business partner master data is particularly important for e-billing?

● Value added tax identification number (UID): Is the VAT number stored for each business partner? It is mandatory for the creation of valid e-invoices.
● Complete address data: Does the address data, in particular the billing address, contain all the necessary information (street, house number, city, postcode, federal state, country)?
● Standard payment method: Is at least one payment method defined as standard for each business partner, e.g. "Incoming bank transfer"?
● Route ID: If available, the routing ID of the business partner should be stored in the business partner master data.

Do I have to adapt my article master data for e-billing?

● SAP Business One Standard: If you use the standard SAP Business One solution, you generally do not need to maintain any additional data in the article master data.
● Other platforms: Depending on the platform and the requirements of your business partners, additional data such as country of origin, article identification and goods classification may be required.
● Units of measure: Make sure that the units of measure in your article master data are consistent with the permitted values for PEPPOL.

What additional data should I check before introducing e-billing?

● Contact details of the contact persons: Are the name, telephone number and e-mail address of the contact person correctly stored in the employee or sales employee master data?
● Customer reference number: Is this used and correctly stated on the invoice?
● Sales staff: Are the name, telephone number and e-mail address of the responsible sales employee stored in full?
● Service date: Is the service date stated on the invoice and is it correct?