Expert knowledge for digital decisions
What is the cost of Ouhud e-invoice?
Short answer
The timeline from which your needs arise
| From | What applies |
|---|---|
| January 1, 2025 | Mandatory receipt for e-invoices between domestic companies – without transition period and without consent requirement |
| until December 31, 2026 | Paper or PDF is still permissible for sending, but only with the recipient's consent |
| until December 31, 2027 | Extension for companies with total revenue of no more than 800,000 euros in the previous year; also for EDI procedures |
| from January 1, 2028 | E-invoice is mandatory for domestic B2B sales |
The transitional regulations are outlined in § 27 Abs. 38 UStG, the definition of the e-invoice and the issuance obligation in § 14 UStG. The European standard series EN 16931 is decisive; XRechnung and ZUGFeRD from version 2.0.1 comply with it – the MINIMUM and BASIC-WL profiles do not.
What you may not need to purchase at all
Small businesses. Invoices for sales that are tax-exempt under § 19 Abs. 1 UStG may always be transmitted as other invoices – for example, as a PDF – according to § 34a UStDV. The obligation to be able to receive e-invoices does not disappear.
Those who already have an invoicing program. Many accounting and inventory management systems now generate and read the formats. A second product alongside causes duplicate master data maintenance – this is more expensive than any license.
Those who write few invoices. For a handful of outgoing invoices per month, a simple generator is sufficient; the receiving side can be created with a dedicated mailbox and a display option.
Common pricing models in the market
| Model | Suitable for |
|---|---|
| Per invoice or document quota | Fluctuating volume |
| Per user per month | Small accounting teams |
| Flat rate per company | High, consistent volume |
| One-time as an interface to the existing system | Existing inventory management |
The fourth model is often overlooked and is often the most economical in practice: Instead of replacing the inventory management system, a component is added that generates the format from the existing data and checks it against the standard.
The costs that are not included in the software
Master data. The first validation reveals everything at once: missing country codes, inconsistent units, incorrect tax identifiers, missing routing identification numbers for public clients. This cleanup work is the actual effort of the transition.
Archiving. Invoices must be kept for eight years (§ 14b Abs. 1 UStG). The structured data set is what must be retained, not the document image. If someone only stores the PDF with ZUGFeRD and loses the embedded XML, they have destroyed the original – this is the most expensive and least noticeable mistake of the entire transition.
Process documentation. The GoBD requires a traceable description of the process. This is work, but not software.
What to measure an offer against
- Are both directions covered – receipt and sending?
- Is incoming data thoroughly validated and errors reported immediately?
- Is the original archived in a revision-safe manner, not just the visible format?
- Are XRechnung and ZUGFeRD covered from profile EN 16931?
- What happens to the archive upon termination? Eight years is longer than most contract durations.
Point 5 is the one that is most often missing and has the longest-lasting effects.
This text does not replace tax advice.
Key facts
- Legal basis
- Mandatory receipt for e-invoices since January 1, 2025, without transition period (§ 14 UStG)
- Legal basis
- Transition periods for sending until December 31, 2026, for previous year's revenue up to 800,000 euros until December 31, 2027 (§ 27 Abs. 38 UStG)
- Principle
- The decisive standard is EN 16931; ZUGFeRD profiles MINIMUM and BASIC-WL do not suffice
- Legal basis
- Small businesses may continue to issue other invoices under § 34a UStDV, but must be able to receive them
- Legal basis
- Retention period of eight years, the structured data set must be retained (§ 14b Abs. 1 UStG)
Sources
All external claims are backed by traceable sources.-
01
§ 14 UStG – Ausstellung von Rechnungen Bundesministerium der Justiz
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02
§ 27 UStG – Allgemeine Übergangsvorschriften Bundesministerium der Justiz
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03
§ 34a UStDV – Rechnungen von Kleinunternehmern Bundesministerium der Justiz
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04
Fragen und Antworten zur Einführung der obligatorischen E-Rechnung Bundesministerium der Finanzen