Expert knowledge for digital decisions
What does e-invoicing mean for tradespeople?
Short answer
Who is affected by what
| Customer | Mandatory Issuance |
|---|---|
| Private individual | No |
| Property management company, developer, trade business | Yes, according to deadlines |
| Public client | Already commonly used electronically |
Receiving e-invoices is mandatory for all domestic companies – even the business that only invoices private customers. Because suppliers and wholesalers send e-invoices.
Typical challenges in the trades
Advance and final invoices. Construction work is often invoiced in installments, with final settlement in the final invoice. This can be represented in the standard, but the invoicing software must support it.
Construction work with Reverse Charge. For services to other construction companies, the tax liability transfers. This requires the correct tax category, not just a text template.
Free text line items. "Work according to survey" is difficult to structure. A service catalog helps – and also speeds up quote creation.
What to do first
- Check whether the invoicing software can read e-invoices
- Set up an inbox for incoming invoices
- Clarify how incoming e-invoices will be archived
- Ask your software provider when and how e-invoicing will be implemented
Point 4 is more important than it sounds: Many trades software solutions already have this functionality, but it must be activated and master data must be complete.
Key facts
- To private customers
- No obligation
- Receipt
- Mandatory for all domestic companies
- Typical hurdle
- Advance invoices and Reverse Charge
Sources
All external claims are backed by traceable sources.-
01
Fragen und Antworten zur obligatorischen E-Rechnung ab 1. Januar 2025 Bundesministerium der Finanzen
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02
§ 14 UStG – Ausstellung von Rechnungen Bundesministerium der Justiz