Receiving E-Invoices in Germany 2026: How to Process Incoming Invoices Correctly

Most coverage focuses on the obligation to send e-invoices. But the other side affects you as a freelancer, sole proprietor, or GmbH managing director much sooner: since 1 January 2025, every business in Germany must be able to receive e-invoices. This obligation applies with no transition period and regardless of your revenue.

The catch: receiving does not just mean a file landing in your inbox. You have to make the structured data readable, check that it is complete under Section 14 UStG, and keep the original for eight years in a GoBD-compliant way. Cut corners here and your next input VAT deduction can run into trouble with the tax office.

In this article you will learn who is affected, which formats e-invoices arrive in, how to make an XRechnung readable, how to set up reception in four steps, and which archiving mistakes you must avoid.

The key points at a glance

• Reception obligation since 1 January 2025: every domestic business in the B2B space must be able to accept e-invoices, with no transition period, no revenue threshold, and no exemption for small businesses under Section 19 UStG.
• A simple email inbox is enough as a reception channel according to the BMF letter of 15 October 2024; you do not have to provide anything more technical.
• E-invoices arrive as ZUGFeRD (a PDF with embedded XML) or XRechnung (pure XML). For hybrid invoices, the structured XML part is legally authoritative since 2025, not the PDF view.
• You make an XRechnung readable with a free viewer such as the tax administration's e-invoice viewer (e-rechnung.elster.de) or your accounting software.
• You keep the XML original GoBD-compliant for 8 years (reduced from 10 to 8 years in 2025); a PDF printout is not enough.

What "receiving an e-invoice" actually means

An e-invoice is not a PDF: it is a structured XML data set that complies with the European standard EN 16931. Legally, you are deemed to be able to receive one as soon as your business partners can deliver it; according to the BMF letter of 15 October 2024, a simple email inbox is enough. You need neither a portal nor an expensive interface.

But that is not the whole job. You also have to process the invoice: make the XML content visible, check the mandatory fields under Section 14 UStG, and store the file in an audit-proof way. One thing to know: for a hybrid e-invoice (ZUGFeRD), the structured XML part has been the leading part since 2025. If the PDF view and the XML data differ, the XML data prevail. Only when you process and keep the original cleanly is your input VAT deduction documented without gaps.

Who must be able to receive e-invoices?

The reception obligation has applied to all domestic businesses in the B2B space since 1 January 2025, with no transition period:

• Sole proprietors and freelancers
• Partnerships (GbR, OHG, KG)
• Corporations (UG, GmbH)
• Small businesses under Section 19 UStG, which are not exempt from the reception obligation either

Pure B2C transactions and private individuals are excluded. So as soon as you buy services from other businesses, you must be able to accept e-invoices. For the special rules, see our post on e-invoicing for small businesses.

Which formats do e-invoices arrive in?

Two formats are common in Germany, both EN 16931-compliant:

• ZUGFeRD, a hybrid format (PDF/A-3 with embedded XML). You see the invoice as a familiar PDF while the structured data sits in the background. By far the most common format among freelancers and small businesses.
• XRechnung, a pure XML format with no visual rendering. Not human-readable without a viewer or software; the standard in the public sector.

For a detailed technical comparison and when each makes sense, read XRechnung vs ZUGFeRD.

Opening and reading an XRechnung

You can open a ZUGFeRD invoice as a normal PDF, with the embedded data running in the background. A pure XRechnung, by contrast, is nothing but unreadable XML code without a tool. Three ways to make it visible:

• The tax administration's free viewer. At e-rechnung.elster.de the tax authority provides an official e-invoice viewer that renders XRechnung and ZUGFeRD into a readable view for free. Ideal for the occasional invoice.
• Accounting software. A solution like Norman detects the format automatically, shows the invoice in readable form, and pulls the data straight into your bookkeeping, without you uploading files by hand.
• Browser plugins and online tools. For emergencies there are free web viewers. Be careful not to upload sensitive invoice data to insecure third-party sites.

For day-to-day use the viewer only pays off for a handful of invoices. If you receive incoming invoices regularly, software that handles reception, display, and archiving in one step saves the most time.

Set up reception in 4 steps

1. Designate a fixed email address. Set up a dedicated inbox (e.g. invoices@yourcompany.com) and share it with your suppliers, so no e-invoice gets lost in a personal inbox.
2. Make the XML readable. You cannot read an XRechnung unaided. Use a viewer or accounting software that automatically renders the XML into a readable view.
3. Check the mandatory fields. Verify that all details required under Section 14 UStG are present: tax number or VAT ID, supply date, tax rate, sequential invoice number.
4. Store the original audit-proof. Save the structured XML file unchanged, not the printout.

Archiving e-invoices GoBD-compliant

This is where the costliest mistakes happen. The GoBD require you to keep the original XML file: a PDF printout or screenshot is not enough. An important relief applies since 1 January 2025: the Fourth Bureaucracy Relief Act cut the retention period for invoices from ten to eight years (Section 14b UStG). The shorter period applies to all invoices whose ten-year period had not yet expired on 31 December 2024. The key rules:

• 8-year retention period for the structured original file (previously 10 years).
• Immutability: changes must be logged and traceable.
• Machine-readability: the file must remain machine-readable.
• Quick retrievability: during a tax audit you must be able to produce every invoice promptly.

If you only print and file incoming invoices, you fail the GoBD and risk your input VAT deduction. Tip: clean capture of your receipts goes hand in hand with automated bookkeeping.

The most common reception mistakes

• Confusing a PDF with an e-invoice. A normal PDF invoice is not an e-invoice, and conversely a genuine e-invoice must not simply be archived as a PDF.
• Keeping only the printout. The XML original is lost and the GoBD obligation is breached.
• The small-business myth. Assuming you are exempt as a small business is wrong.
• Not checking incoming invoices. If a mandatory field under Section 14 UStG is missing, the input VAT deduction can be rejected.

Frequently asked questions about receiving e-invoices

Do I have to be able to receive e-invoices as a small business? Yes. The reception obligation has applied to small businesses under Section 19 UStG since 1 January 2025. There is an exemption only for sending; you still have to be able to receive. Details are in our post on e-invoicing for small businesses.

Is a normal email inbox enough to receive them? Yes. According to the BMF letter of 15 October 2024, a simple email inbox is enough as a reception channel. Your own portal or an EDI interface is not required.

Can a supplier still send me a paper or PDF invoice in 2026? For domestic B2B transactions in 2025 and 2026, issuers may, with your consent, still send paper or PDF invoices during the transition. So you will receive both forms for a while. From 2027 (businesses above 800,000 euros in turnover) and 2028 (all), sending an e-invoice becomes mandatory. More on this: e-invoice obligation 2026.

How do I open an XRechnung? An XRechnung is pure XML. Use the tax administration's free viewer at e-rechnung.elster.de or accounting software that renders the XML readable automatically. A ZUGFeRD invoice, by contrast, opens directly as a PDF.

How long do I have to keep received e-invoices? Eight years. The period was reduced from ten to eight years in 2025 (Section 14b UStG). What matters is that you keep the structured XML original unchanged and machine-readable, not just a printout.

What happens if a received e-invoice is faulty? If a mandatory field under Section 14 UStG is missing, the tax office can reject your input VAT deduction. So check incoming invoices right away and request a corrected invoice if there are errors.

Receiving e-invoices with Norman

Norman automatically detects incoming ZUGFeRD and XRechnung files, renders them readable, and stores the XML original GoBD-compliant, including the eight-year retention. You can simply upload incoming e-invoices or forward them by email, view the XML in readable form anytime, and store unlimited invoices, free, forever, on the Free plan, with no caps. Incoming invoices are assigned directly to your bookkeeping, so your input VAT deduction is documented without gaps. Learn more on the e-invoicing with Norman page.

Conclusion

The reception obligation for e-invoices has applied without exception since 2025, small businesses included. What matters is not just that the file arrives, but that you make it readable, check it under Section 14 UStG, and keep the XML original GoBD-compliant for eight years. Organize reception cleanly and you secure your input VAT deduction and are well prepared for the upcoming sending obligations in 2027 and 2028. For the basics on the timeline, see our post on the e-invoice obligation 2026.