What is an Electronic Invoice?

An electronic invoice allows an invoice exchange without media discontinuity.

Two conditions must be fulfilled for this:

1. The invoice is issued, transmitted, and received in a structured electronic format.
2. This format allows the invoice to be processed automatically and electronically.

This definition of electronic invoicing is anchored at the European level in the EU Directive 2014/55/EU on electronic invoicing for public contracts and nationally in the Federal Law on the Promotion of Electronic Administration (EGovG) and in the Regulation on Electronic Invoicing in Federal Public Procurement (ERechV). This is also the definition of electronic invoicing for FeRD (Forum for Electronic Invoicing Germany).

In terms of VAT law, it is irrelevant whether an invoice issued, transmitted, and received in an electronic format consists of structured data and allows automatic and electronic processing. Therefore, according to the VAT law, for example, invoices in PDF format are also electronic invoices.