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From January 1, 2025, significant changes will come into force in Germany that will affect your invoicing processes: The introduction of e-invoices will become mandatory for companies in the B2B sector. The legal requirements are changing and it is important that you, as a user of theurer.com C3 ERP/MIS software, are well prepared for this.

Legal deadlines

The Federal Ministry of Finance decided to introduce mandatory e-invoicing for companies. From 1 January 2025, companies must be able to receive and process invoices in a structured electronic format. Sending such invoices will also become mandatory - although a transitional period of two years will be granted here. 

This means that paper invoices may continue to be sent until 31 December 2026. Until then, invoices in other electronic formats such as PDF may only be sent with the recipient's consent. 

From 1 January 2027, sending invoices will be mandatory for companies with a turnover of more than 800,000 euros in the previous year. 

From 1 January 2028, this obligation will finally be extended to all companies in the B2B sector.

What do you need?

To fulfil the new legal requirements, you need:

  • Software that can create and process e-invoices: These must be available in a structured format, for example as pure XML data or as a combination of XML and PDF.
  • Technical infrastructure: Ensure that your IT systems and business processes are adapted to the new requirements.

Our offer for you

The e-invoice functionality is currently being implemented so that you can both create and receive e-invoices within the ERP/MIS software. We offer you the following:

  • Comprehensive information: You will be informed in good time and in detail about the new functions so that you and your employees are fully prepared.
  • Customer support: Your theurer.com support team is always available to answer your questions and help you with any uncertainties regarding the changeover.
  • Regular updates: You will be kept up to date on the progress of the implementation and the latest developments through regular newsletters.

The X invoice format will be provided in the C3 standard until the legal obligation is met. You can then obtain this with an update from C3 to the latest version. Please note that this will only be available in the standard version for C3.2020 and an upgrade may therefore be necessary if you are still using C3.2012. If you have any questions about the upgrade, please contact Ms. Yaylaci. If you wish, a function that generates invoices in XML format (X-invoice) can already be installed today. 

Other established formats such as Factur-X/ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland; Central User Guide of the German Electronic Invoicing Forum) are also supported. These standards enable seamless and legally compliant transmission and processing of e-invoices in international and national business transactions.

Frequently asked questions (FAQs)

1. What is an e-invoice?

An e-invoice is an invoice that is created, transmitted and received in a structured electronic format to enable electronic processing. This can be, for example, an XML format such as X-Rechnung or a combination of XML and PDF such as Factur-X/ZUGFeRD.

2. Why do PDFs no longer meet the new requirements?

PDFs are not structured and therefore cannot be processed automatically. However, the new legal requirements demand a structured format to enable electronic processing. Nevertheless, invoices may still be sent as PDFs until December 31, 2026 with the consent of the recipient. 

3. What deadlines do I have to observe?

From January 1, 2025, all invoices must be issued, transmitted and received in a structured electronic format. There is a transitional period of two years to facilitate the changeover.
Here is an overview:

  • From 01.01.2025: Companies must be able to receive e-invoices. Paper invoices may continue to be sent. PDF invoices are only permitted with the recipient's consent.
  • From 01.01.2027: Sending becomes mandatory for companies with a turnover of more than € 800,000 in the previous year.
  • From 01.01.2028: Sending will be mandatory for all companies in the B2B sector.
4. How will C3 help me with the changeover?

C3 will offer the possibility to create and receive e-invoices by the end of the year. To make the transition as easy as possible, you can rely on your theurer.com support. 

5. What do I need to do to prepare?

Make sure your IT systems and business processes are aligned with the new requirements. Use our support services to prepare yourself and your team.

6. What do I have to do if I am still using C3.2012?

In order to use the full functionality for e-invoicing in the standard, it is necessary to upgrade to the latest version of C3. Contact Ms. Yaylaci for more information on the upgrade process.

If you have any further questions or concerns, please do not hesitate to contact us. Contact our support team on +49 7141 / 79155‑99.

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