PDF invoices in 2026: useful, but not automatically an e-invoice
CrowFlip creates standard PDF invoices. Since 2025, a plain PDF is not a structured German E-Rechnung such as XRechnung or an eligible ZUGFeRD format.
Rules last reviewed: 10 Aug 2026
Typical required invoice fields
Required fields depend on the transaction and any special rules. A standard invoice commonly includes:
- Full name and address of supplier and recipient
- Tax number or VAT ID where required
- Invoice date and unique invoice number
- Quantity and description of goods or scope and type of service
- Date of supply or service
- Consideration, VAT rate and VAT amount or the applicable tax notice
What applies to German e-invoices in 2026
Under the general transition rule, issuers may still use other invoice formats through 31 Dec 2026. A normal electronic PDF generally requires the recipient's consent.
If the issuer's prior-year turnover is no more than €800,000, the transition for issuing invoices extends through the end of 2027.
German domestic businesses generally need to be able to receive e-invoices since 1 Jan 2025. According to the ministry, an email inbox is sufficient for receipt.
Small businesses
Services supplied by German small businesses are currently exempt from the duty to issue an e-invoice, while domestic businesses still need to be able to receive e-invoices. CrowFlip's §19 UStG option controls VAT display in the PDF; it does not turn the PDF into a structured e-invoice.
Frequently asked questions
Primary source
Time-sensitive e-invoice rules are based on the German Federal Ministry of Finance FAQ, March 2026.
German Finance Ministry: e-invoice FAQ