XRechnung in SAP Business One: The Complete Compliance Guide 2025

Starting January 1, 2025, Germany will require mandatory e-invoicing for all B2B transactions. Companies must be able to receive and process electronic invoices - without exceptions. This comprehensive guide shows you how to configure SAP Business One for XRechnung and ZUGFeRD and safely meet legal requirements.

Digital invoicing processes: The future of accounting begins in 2025

🚨 CRITICAL: Act now! Starting January 1, 2025, ALL companies in Germany must be able to receive electronic invoices. Those who are not prepared risk VAT exclusion and compliance issues. The transition periods for sending invoices only apply until the end of 2027!

What is the E-Invoicing Obligation and Who Does It Affect?

With the Growth Opportunities Act of March 2024, Germany introduced mandatory electronic invoicing (e-invoicing) for domestic B2B transactions. The goal: combating VAT fraud and closing the value-added tax gap of approximately 23 billion euros.

The Most Important Facts at a Glance

💡 Definition E-Invoice: An e-invoice is an invoice in a structured electronic format (XML) that complies with European standard EN 16931 and enables automated electronic processing. A PDF invoice is NOT an e-invoice!

Who Is Affected by the E-Invoicing Obligation?

The obligation applies to all companies that provide taxable and tax-liable services domestically to other companies (B2B). A domestic company is one that has its headquarters, management, or a business establishment involved in the transaction in Germany.

• Affected: All B2B transactions between domestic businesses

• Not affected: B2C transactions (business with end consumers), cross-border B2B transactions, small-amount invoices up to 250 euros, travel tickets

• Small businesses: Exempt from the issuance obligation, but must still be able to receive e-invoices!

The Timeline: From 2025 to 2028

The introduction of the e-invoicing obligation is being rolled out gradually to give companies time to adapt:

1

From January 1, 2025: Reception Obligation

IMMEDIATELY EFFECTIVE - No Transition Periods!

All companies must be able to receive and process e-invoices. A simple email inbox is technically sufficient. The recipient's consent is not required!

⚠️ Attention: If a recipient refuses to accept an e-invoice, they are not entitled to an alternative paper invoice. The invoice issuer has fulfilled their obligation if they have demonstrably attempted to transmit it.

2

2025 - 2026: Transition Period for Sending

Transitional Arrangement for Invoice Issuers

For B2B transactions executed in 2025 and 2026, paper and PDF invoices may still be sent. However, e-invoices may already be issued!

Example:
Invoice dated March 15, 2025 → Paper/PDF still allowed
Invoice dated March 15, 2027 → See next stage

3

2027: Partial Sending Obligation

Revenue-Dependent Regulation

Companies with prior year revenue (2026) exceeding 800,000 euros must send e-invoices for transactions executed in 2027. Companies below this threshold may continue using paper/PDF invoices.

Alternative: EDI procedures with recipient consent remain permitted for all.

4

From January 1, 2028: Complete Obligation

No More Exceptions

From 2028, all companies must send e-invoices for domestic B2B transactions - regardless of revenue. Paper and PDF invoices will no longer be permitted.

✅ Best Practice: Start with e-invoices in 2025! This way, you benefit from automation advantages early and avoid time pressure during the transition.

XRechnung vs. ZUGFeRD: The Two German Standards

Two formats have established themselves as standards in Germany: XRechnung and ZUGFeRD. Both comply with European standard EN 16931 but differ in their technical implementation.

The Most Important Differences at a Glance

XRechnung: The Standard for Government Agencies

XRechnung was specifically developed for exchange between companies and public contracting authorities. Since November 2020, all invoices to federal agencies must be submitted as XRechnung.

XML (XRechnung Example) Copy

<?xml version="1.0" encoding="UTF-8"?>
<ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
    <cbc:ID>INV-2025-001</cbc:ID>
    <cbc:IssueDate>2025-01-15</cbc:IssueDate>
    <cbc:DueDate>2025-02-14</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cac:PartyName>
                <cbc:Name>ZANORO IT-Consulting</cbc:Name>
            </cac:PartyName>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>DE123456789</cbc:CompanyID>
            </cac:PartyTaxScheme>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <cac:InvoiceLine>
        <cbc:ID>1</cbc:ID>
        <cbc:InvoicedQuantity>10</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount>1000.00</cbc:LineExtensionAmount>
        <cac:Item>
            <cbc:Name>SAP Business One Consulting</cbc:Name>
        </cac:Item>
    </cac:InvoiceLine>
</ubl:Invoice>

💡 Good to Know: XRechnung files are not readable by the human eye. You need a viewer or an ERP system like SAP Business One for display. The tax administration offers a free viewer at elster.de.

ZUGFeRD: The Hybrid Standard

ZUGFeRD (Central User Guide of the Forum for Electronic Invoice Germany) combines the best of both worlds: a visually displayable PDF invoice with embedded structured XML data.

ZUGFeRD combines PDF view for humans with XML data for machines

ZUGFeRD Profiles Overview

• MINIMUM: Minimal invoice data (NOT EN 16931-compliant, therefore not permissible for e-invoice from 2025!)

• BASIC WL: Basic data with line item information (NOT EN 16931-compliant)

• BASIC: Basic data without line items (not recommended)

• COMFORT: Extended data, standard for B2B (EN 16931-compliant ✅)

• EXTENDED: Most comprehensive variant for complex requirements

• XRECHNUNG: ZUGFeRD in XRechnung standard (from version 2.1.1)

⚠️ Important with ZUGFeRD: The hybrid format contains both PDF and XML. In case of discrepancies between the two, from 2025 onwards the XML part is considered authoritative - no longer the PDF part as before!

Before vs. After: The Difference from Traditional Invoicing

❌ Traditional Invoicing (until 2024)

• PDF invoice via email or paper mail

• Manual data entry into ERP system

• Error-prone due to typing mistakes

• Time-consuming: 5-15 minutes per invoice

• No automatic posting possible

• Media breaks in processing

• High archiving effort (paper)

• Difficult traceability

✅ E-Invoice (from 2025)

• Structured XML invoice (XRechnung/ZUGFeRD)

• Automatic data transfer to ERP

• Error minimization through validation

• Fast: 30-60 seconds per invoice

• Automatic posting with workflows

• Media-break-free processing

• Digital audit-proof archiving

• Complete transparency and traceability

✅ ROI Potential: Studies show that companies can save 60-80% of processing costs through e-invoices. For 1,000 incoming invoices per year, this corresponds to savings of 15,000-30,000 euros!

Peppol: The European Network for E-Invoices

Peppol (Pan-European Public Procurement OnLine) is an international network that enables standardized exchange of electronic documents - especially invoices. What started as an EU project in 2008 is now a global network with participants in over 40 countries.

How Does Peppol Work?

Peppol operates according to the so-called 4-Corner Model:

The Peppol 4-Corner Model: Secure connection via Access Points

1

Corner 1: Sender

The invoice issuer creates the e-invoice in their ERP system (e.g., SAP Business One) and sends it to their Access Point.

2

Corner 2: Sender Access Point

The certified Peppol Access Point of the sender validates the invoice and forwards it through the secure Peppol network.

3

Corner 3: Receiver Access Point

The receiver's Access Point receives the invoice and makes it available to the recipient.

4

Corner 4: Receiver

The invoice recipient receives the structured e-invoice directly in their ERP system for automatic processing.

Peppol-ID: Your Unique Address in the Network

Every participant in the Peppol network requires a unique Peppol-ID. In Germany, you can choose:

• VAT ID: 9930:DE123456789 (recommended for companies)

• Global Location Number (GLN): 0088:4012345000000

• Leitweg-ID: 0204:12345-ABC67-89 (only for government agencies)

💡 Recommendation: Use your VAT ID as Peppol-ID. This is the most widely used standard in Germany and facilitates identification by business partners.

Benefits of Peppol

Implementing E-Invoices in SAP Business One

SAP Business One offers various options for implementing e-invoices. The choice of the right solution depends on your requirements, budget, and technical infrastructure.

Option 1: Native SAP Business One Functionality

SAP Business One already includes basic functions for e-invoice creation in the German localization. This solution is ideal for smaller companies with few e-invoices.

✅ Advantages: No additional license costs, directly integrated in SAP B1, no external software required

⚠️ Limitations: Limited automation, primarily designed for XRechnung, incoming invoices must be processed manually

SAP Business One - Basic Configuration Copy

/* Step 1: Configure basic settings */
Administration → System Initialization → General Settings
→ Tab "Documents"
→ "Enable Electronic Documents" ✓

/* Step 2: Configure XRechnung format */
Administration → Setup → Financials → Invoice Output Format
→ Format: Select "XRechnung 2.3.1"
→ Syntax: "UBL" or "CII" (depending on requirement)
→ Save

/* Step 3: Complete business partner master data */
Business Partner → Business Partner Master Data
→ Store email address for e-invoice sending
→ Optional: Leitweg-ID for government customers
→ Preferred E-Invoice Format: "XRechnung"

/* Step 4: Create XRechnung */
Sales - A/R → A/R Invoice
→ Enter invoice normally
→ Menu: Layout → Create E-Invoice
→ Select format "XRechnung" → Create
→ XML file is generated and saved

Option 2: Add-On Solutions for Extended Functionality

For companies with higher e-invoice volumes, specialized add-ons offer significantly more convenience and automation:

Popular Add-On Solutions:

• cks.eINVOICE: Comprehensive solution for XRechnung, ZUGFeRD, incoming and outgoing invoices

• CKS.ZUGFeRD: Specialized in ZUGFeRD format with PDF visualization

• B1ECM (ELO Integration): DMS integration for audit-proof archiving

• SAP Document Compliance: Enterprise solution with Peppol connectivity

⚙️

cks.eINVOICE - The All-in-One Solution

The add-on cks.eINVOICE offers complete support for XRechnung and ZUGFeRD with automatic processing of incoming and outgoing invoices. Special feature: Incoming e-invoices are automatically converted into SAP documents and are immediately ready for posting.

• ✅ Automatic format recognition (XRechnung, ZUGFeRD, EDI)

• ✅ Integrated viewer for visual display

• ✅ Individual profiles per business partner

• ✅ Audit-proof archiving

• ✅ Free configuration with cks.COCKPIT tool

Option 3: Peppol Connection via Access Point Provider

For automated, mass-capable e-invoice exchange, connection to the Peppol network is the most professional solution:

Peppol Integration in SAP Business One Copy

/* Architecture Overview: SAP B1 + Peppol */

┌─────────────────────────────────────────────────────────────┐
│                    SAP Business One                         │
│  ┌──────────────┐      ┌──────────────┐                    │
│  │ Outgoing     │      │ Incoming     │                    │
│  │ Invoices     │      │ Invoices     │                    │
│  └──────┬───────┘      └──────▲───────┘                    │
│         │                     │                             │
└─────────┼─────────────────────┼─────────────────────────────┘
          │                     │
          │ XML/UBL/CII         │ XML
          ▼                     │
┌─────────────────────────────────────────────────────────────┐
│              SAP Document Compliance (Cloud)                │
│  ┌──────────────────────────────────────────────────────┐  │
│  │  - Format conversion (XRechnung/Peppol BIS)          │  │
│  │  - Validation according to EN 16931                  │  │
│  │  - Routing and delivery                              │  │
│  └──────────────────────────────────────────────────────┘  │
└─────────────────────┬────────────────────▲──────────────────┘
                      │                    │
                      │ AS4 Protocol       │
                      │ (encrypted)        │
                      ▼                    │
┌─────────────────────────────────────────────────────────────┐
│                 Peppol Access Point                         │
│  (Certified Service Provider)                               │
│  ┌──────────────────────────────────────────────────────┐  │
│  │  - Peppol-ID Registration                            │  │
│  │  - Network Routing                                   │  │
│  │  - Delivery Confirmation                             │  │
│  │  - SLA Management                                    │  │
│  └──────────────────────────────────────────────────────┘  │
└─────────────────────┬────────────────────▲──────────────────┘
                      │                    │
                      │  Peppol Network    │
                      │  (global)          │
                      ▼                    │
          ┌────────────────────────────────┐
          │  Business Partners Worldwide   │
          │  (Companies & Government)      │
          └────────────────────────────────┘

Certified Peppol Access Point Providers in Germany:

• ecosio: Global e-invoicing specialist

• Pagero: Scandinavian market leader

• Basware: Focus on Purchase-to-Pay

• SEEBURGER: German provider with SAP specialization

• Comarch: Comprehensive EDI and e-invoicing platform

💡 Costs: Peppol Access Point services typically cost 50-200 EUR/month base fee plus 0.10-0.50 EUR per sent/received invoice. Flat-rate models are available for higher volumes.

Step-by-Step: Setting Up XRechnung in SAP Business One

This guide walks you through the complete setup of e-invoice functionality in SAP Business One (German localization, version 10.0 or higher).

⚠️ Prerequisites: SAP Business One version 10.0 or higher, German localization, current service pack installed, administrator rights required

1

Activate System Settings

Navigate to Administration → System Initialization → General Settings

1. Switch to the tab "Documents"

2. Activate the option "Enable Electronic Documents"

3. Click "Update"

✅ Note: This setting activates the basic functionality for e-documents in SAP B1. After activation, new menu options appear in documents.

2

Configure XRechnung Format

Go to Administration → Setup → Financials → Electronic Invoices

• Format: XRechnung 2.3.1 (check current version!)

• Syntax: UBL (Universal Business Language) - recommended for government agencies

• Alternative Syntax: CII (Cross Industry Invoice) - more flexible for B2B

• Validation: Enable automatic validation ✓

• Storage Location: Set default folder (e.g., C:\SAP\XInvoices)

Recommended Settings:
┌────────────────────────────────────────┐
│ Format: XRechnung 2.3.1                │
│ Syntax: UBL                            │
│ Validation: Automatic ✓                │
│ Path: C:\SAP\XInvoices\Outgoing       │
│ Filename Schema: INV_{DOCNUM}_{DATE}   │
└────────────────────────────────────────┘

3

Extend Master Data

Supplement business partner master data with e-invoice relevant fields:

A) Own Company Data

Administration → Setup → General → Company Details

• VAT ID correctly stored (will be transferred in XRechnung)

• Complete bank details (IBAN, BIC, bank name)

• Email for e-invoice sending

• Optional: Register Peppol-ID

B) Customer Master Data

Business Partner → Business Partner Master Data

• Email address for e-invoice sending ✓

• Customer's VAT ID (mandatory for B2B!)

• For government agencies: Leitweg-ID in format 99-AB12-CD

• Preferred format: XRechnung or ZUGFeRD

💡 Leitweg-ID for Government Agencies: Ask your government customers for their Leitweg-ID. This is mandatory for electronic invoicing to public contracting authorities via ZRE or OZG-RE.

4

Create First XRechnung

Create your first electronic outgoing invoice:

1. Open Sales - A/R → A/R Invoice

2. Enter the invoice as usual (customer, items, amounts)

3. Click "Add" to post the invoice

4. Reopen the posted invoice

5. Menu: File → Layout → Create Electronic Invoice

6. Select format: "XRechnung"

7. Click "Create"

The XRechnung is saved as an XML file in the configured storage location.

✅ Validation: SAP Business One automatically performs validation against the XRechnung standard. In case of errors, you receive a detailed error message with correction hints.

5

Send XRechnung

You have several options for sending:

Option A: Email Sending (simplest method)

1. Take XML file from storage location
2. Create new email to customer
3. Attach XML file as attachment
4. Subject: "E-Invoice INV-2025-001"
5. Send

Note: Email sending provides no legally secure 
delivery confirmation!

Option B: ZRE/OZG-RE Portal (for government agencies)

1. Visit e-rechnung-bund.de

2. Login with ELSTER certificate or user account

3. Upload XRechnung

4. Enter recipient's Leitweg-ID

5. Send → Receive confirmation

Option C: Peppol (professional solution)

Automatic sending via Peppol Access Point (requires service contract with provider)

6

Process Incoming Invoices

Starting January 1, 2025, you must be able to process incoming e-invoices:

Manual Processing (without add-on):

1. Download XRechnung XML from email/portal

2. Open with XRechnung viewer (e.g., ELSTER viewer)

3. Manually transfer data to SAP B1

4. Enter incoming invoice normally

5. Archive XML file in audit-proof manner (important!)

⚠️ Archiving Obligation: E-invoices must be archived in their original XML format for 10 years in an unalterable manner. A printout is NOT sufficient!

Automated Processing (with add-on):

With solutions like cks.eINVOICE, incoming XML invoices are automatically recognized, validated, and imported as SAP documents. The data is transferred directly into the fields and is immediately ready for posting.

7

Monitoring and Quality Assurance

Continuously monitor e-invoice processes:

• Check regularly: Were all invoices sent as e-invoices?

• Validation errors: Create a report for failed e-invoices

• Archiving: Ensure all XML files are archived

• Business partner data: Keep email addresses and IDs up to date

SQL Query: Check E-Invoice Status Copy

-- Find outgoing invoices without e-invoice
SELECT 
    T0.DocNum AS 'Invoice No.',
    T0.DocDate AS 'Date',
    T0.CardName AS 'Customer',
    T0.DocTotal AS 'Amount'
FROM 
    OINV T0
WHERE 
    T0.DocDate >= '2025-01-01'
    AND T0.CANCELED = 'N'
    AND NOT EXISTS (
        SELECT 1 
        FROM [@ELECTRONIC_DOCS] T1 
        WHERE T1.U_DocEntry = T0.DocEntry
    )
ORDER BY 
    T0.DocDate DESC

Best Practices for E-Invoices in SAP Business One

1. Data Quality Is Critical

✅ Mandatory Checklist for Master Data:

• Own VAT ID complete and correct ✓

• Customer VAT ID for all B2B customers ✓

• Email addresses current and verified ✓

• Bank details complete (IBAN, BIC) ✓

• Leitweg-ID for government customers ✓

• Item descriptions clear and complete ✓

2. Test BEFORE Going Live!

Create test invoices with various scenarios:

• ✓ Standard invoice (multiple line items, 19% VAT)

• ✓ Invoice with mixed tax rates (7% and 19%)

• ✓ Credit memo

• ✓ Invoice with cash discount

• ✓ Collective invoice for one month

• ✓ Reverse-charge invoice (§13b UStG)

• ✓ Intra-community supply (§4 No. 1b UStG)

💡 Validation Tools: Use free online validators such as KoSIT's (xoev.de) to check your test XRechnung files!

3. Introduce Automation Step by Step

Recommended roadmap for automation:

4. Train Your Team

E-invoices affect multiple departments:

• Accounting: Invoice reception, verification, archiving

• Sales: Invoice creation, customer inquiries

• IT: System configuration, troubleshooting, interfaces

• Procurement: Supplier management, order processing

🎓

Free Training Resources

• IHK Webinars: Regular free online seminars on e-invoicing

• ELSTER Portal: Video tutorials on XRechnung

• FeRD e.V.: Documentation and best practices on ZUGFeRD

• KoSIT: Technical specifications and validator tools

5. Document Your Processes

Create internal process documentation:

• 📋 Who creates e-invoices and how?

• 📋 How are incoming e-invoices processed?

• 📋 Where are XML files archived?

• 📋 What to do in case of validation errors?

• 📋 How do we communicate with customers about e-invoices?

• 📋 Emergency scenarios: System failure, erroneous invoices

Common Problems and Solutions

Problem 1: XRechnung Validation Fails

🚨 Error Message: "BR-DE-1: The invoice must contain a VAT ID"

Solution:

1. Check Administration → Setup → General → Company Details

2. Ensure the VAT ID is correctly stored in format DE123456789 (no spaces!)

3. Also check the customer's VAT ID in master data

4. Recreate XRechnung

Problem 2: Customer Cannot Open E-Invoice

⚠️ Symptom: Customer reports: "I cannot read the XML file"

Solution:

• Recommend the free ELSTER viewer to the customer: elster.de/eportal/e-rechnung

• Alternative: Free online viewers like xrechnung-viewer.org

• For ZUGFeRD: PDF can be opened with any PDF reader

Problem 3: Peppol-ID Not Found

🚨 Error Message: "Participant not found in SMP"

Solution:

1. Check if the Peppol-ID is correctly formatted: 9930:DE123456789

2. Ensure the recipient is registered in the Peppol network

3. For government agencies: Use Leitweg-ID instead of VAT ID: 0204:LEITWEG-ID

4. Contact your Peppol Access Point provider for persistent problems

Problem 4: Archiving Not Audit-Proof

🚨 Risk: During tax audits, VAT exclusion and fines may occur!

Requirements for Audit-Proof Archiving:

• ✓ Immutability (no subsequent editing possible)

• ✓ Completeness (all e-invoices archived without gaps)

• ✓ Orderliness (systematic filing, findable)

• ✓ Availability (accessible for 10 years)

• ✓ Machine readability (XML format must remain readable)

Recommended Solutions:

• DMS Integration: ELO, d.velop, DocuWare with GoBD certification

• SAP Archiving: SAP Data Archiving with Legal Compliance Add-On

• Cloud Archiving: Certified providers like Docusnap, DATEV

Frequently Asked Questions (FAQ)

Do I have to send e-invoices immediately from 2025?

No! Transition periods for sending apply until the end of 2027 (or 2026 for companies with less than 800,000 EUR revenue). However, you MUST be able to receive e-invoices from January 1, 2025!

Recommendation: Start early with e-invoice sending anyway to establish processes and benefit from efficiency advantages.

Can I continue sending PDF invoices via email?

Until end of 2026: Yes, PDF invoices are permitted during the transition period.

2027: Only for companies with revenue below 800,000 EUR.

From 2028: No, then only e-invoices (XRechnung, ZUGFeRD) are permitted in B2B.

Attention: A PDF invoice is NOT an e-invoice! It does not meet EN 16931 requirements as it is not structured and machine-processable.

What if my customer cannot receive e-invoices?

From 2025, ALL companies are obligated to be able to receive e-invoices. If a customer refuses acceptance or is technically unable, you have still fulfilled your obligation if you demonstrably attempted transmission (e.g., sending protocol).

The customer has no right to an alternative paper or PDF invoice. However: During the transition phase until 2027, you can still send PDF invoices as a courtesy.

Do I need an expensive Peppol Access Point?

Not mandatory! Peppol is an option, but not a requirement. To start, you can also send e-invoices via email or submit them via portals like ZRE (for government agencies).

Peppol makes sense for:

• High e-invoice volume (>100 invoices/month)

• Many different recipients

• International business

• Need for automated delivery with receipt confirmation

Costs: From approx. 50-200 EUR/month plus 0.10-0.50 EUR per invoice

Can I correct an erroneous e-invoice?

Yes! An erroneous e-invoice can be replaced by a corrected e-invoice. The correction must also be made as an e-invoice and clearly reference the original invoice.

The correction has retroactive effect to the time of the original invoice if it meets the requirements. Important: Document the correction carefully!

Does the e-invoicing obligation also apply to small-amount invoices?

No! Small-amount invoices up to 250 EUR (gross amount) are exempt from the e-invoicing obligation. They may continue to be issued as paper or PDF invoices.

Examples: Gas receipts, parking tickets, small entertainment receipts.

Attention: The total invoice amount is decisive. If the gross amount exceeds 250 EUR, an e-invoice must be created!

Do I as a small business owner (§19 UStG) have to issue e-invoices?

No! Small business owners are exempt from the e-invoice issuance obligation.

BUT: You must still be able to receive e-invoices! The reception obligation applies to ALL companies without exception.

How does e-invoicing work for recurring invoices (e.g., rent)?

For recurring invoices created as other invoices (PDF/paper) before January 1, 2027, there is no obligation to additionally issue an e-invoice as long as the invoice details do not change.

From 2028, recurring invoices must also be issued as e-invoices. Tip: Use collective invoices (monthly) in e-invoice format.

Which format should I choose: XRechnung or ZUGFeRD?

It depends on your recipients:

• Government agencies: XRechnung is mandatory (or ZUGFeRD profile "XRechnung")

• B2B customers: ZUGFeRD is often more user-friendly as PDF + XML

• International customers: Peppol BIS Billing 3.0

Ideally: Support both formats and ask your customers for their preference. With modern add-ons, you can easily generate both formats.

What happens if I don't comply with the e-invoicing obligation?

The consequences are serious:

• VAT exclusion: If you don't issue a proper e-invoice, the recipient cannot deduct input VAT!

• Administrative offense: Non-compliance can be penalized with fines

• Tax audit: Missing archiving may result in subsequent taxation

• Business relationships: Customers will reconsider business relationships if they risk VAT exclusion due to faulty invoices

Checklist: Are You Ready for E-Invoicing?

Use this checklist to review your preparation:

💡 Self-Test: Print this checklist and check off what's already done!

Technical Preparation

• ☐ SAP Business One version 10.0 or higher installed

• ☐ German localization active

• ☐ Current service pack installed

• ☐ E-invoice function activated in SAP B1

• ☐ XRechnung format configured

• ☐ Test e-invoice successfully created and validated

• ☐ Archiving solution implemented (DMS/Cloud)

• ☐ Email system configured for sending

Master Data & Processes

• ☐ Own VAT ID correctly stored in system

• ☐ Bank details complete (IBAN, BIC, bank name)

• ☐ Customer VAT IDs maintained for all B2B customers

• ☐ Email addresses updated for all customers

• ☐ Leitweg-IDs stored for government customers

• ☐ Item master data checked (complete descriptions)

• ☐ Process documentation created

• ☐ Workflow for incoming invoices defined

Team & Organization

• ☐ Training conducted for accounting

• ☐ Training conducted for sales

• ☐ IT team familiar with e-invoicing topic

• ☐ Contact person for e-invoices defined

• ☐ Support process for customer inquiries established

Optional Extensions

• ☐ Add-on evaluated (cks.eINVOICE, etc.)

• ☐ Peppol Access Point reviewed

• ☐ ZUGFeRD implemented in addition to XRechnung

• ☐ Automation for incoming invoices planned

Compliance & Legal

• ☐ GoBD compliance of archiving ensured

• ☐ Data protection concept for e-invoices created

• ☐ Contract with archiving provider/DMS available

• ☐ Backup strategy for XML files defined

• ☐ Emergency plan for system failures created

✅ Result:

• 20+ points checked: Excellent! You're ready for 2025.

• 15-19 points: Good progress, still some gaps to close.

• 10-14 points: Action required! Prioritize open items.

• Under 10 points: Urgent action needed! Seek external support.

Useful Resources and Further Information

📚

Official Documents & Guidelines

• BMF Letter of October 15, 2024: Administrative opinion on e-invoicing (bundesfinanzministerium.de)

• BMF FAQ: Most frequently asked questions about e-invoicing obligation (E-Invoice FAQ)

• KoSIT XRechnung: Technical specifications and validator (xeinkauf.de/xrechnung)

• FeRD e.V.: ZUGFeRD documentation and downloads (ferd-net.de)

🛠️

Free Tools & Viewers

• ELSTER E-Invoice Viewer: Free visualization (elster.de/eportal/e-rechnung)

• XRechnung Validator: Check for conformity (xoev.de)

• ZUGFeRD Viewer: Mustang Project (mustangproject.org)

• Peppol Directory: Find Access Point providers (peppol.org)

🎓

Training & Webinars

• IHK Webinars: Regular free online seminars on e-invoicing

• DATEV Seminars: Especially for tax advisors and their clients

• SAP Training: Official SAP Business One e-invoicing training

• German E-Invoice Association: Workshops and information events

🤝

SAP Business One Partners & Add-On Providers

• CK. Solutions GmbH: cks.eINVOICE and cks.ZUGFeRD add-ons

• bob System Solutions: E-invoice integration and Peppol connection

• Business One Consulting: Consulting and implementation

• iCore Software: B1 Usability Package with e-invoice features

The e-invoicing obligation is not a burden, but an opportunity. Companies that now consistently digitalize gain a competitive advantage through faster processes, lower costs, and better cash flow management.

— Dr. Martin Schöneich, German E-Invoice Association

Conclusion: Act Now and Benefit!

The e-invoicing obligation from 2025 marks a turning point in the German business landscape. What may initially appear as a regulatory hurdle is in truth a catalyst for the urgently needed digitalization of accounting processes.

The Most Important Insights:

• ✅ Reception obligation from January 1, 2025 – No exceptions, no transition periods!

• ✅ Sending obligation staggered until 2028 – Use the transition period wisely

• ✅ XRechnung and ZUGFeRD are the two German standards

• ✅ SAP Business One offers native support – Add-ons significantly extend functionality

• ✅ Peppol simplifies mass sending – Investment pays off from approx. 100 invoices/month

• ✅ ROI within 6-12 months through process automation possible

🎯 Our Recommendation: Start NOW with implementation, even if transition periods apply. The earlier you begin, the better you can optimize your processes and the more you benefit from efficiency gains.

Your Next Step

Start preparing today:

1. Week 1: System check and master data maintenance

2. Week 2: Create and validate test e-invoice

3. Week 3: Evaluate add-on (if necessary)

4. Week 4: Train team and document processes

5. From 2025: Live operation with continuous optimization

💼

Need Support with Implementation?

As an SAP Business One Solution Architect with nearly 20 years of experience, I support you with:

• ✓ Designing your e-invoice strategy

• ✓ Configuring SAP Business One for XRechnung/ZUGFeRD

• ✓ Add-on evaluation and implementation

• ✓ Peppol connection and process automation

• ✓ Training your team

• ✓ Compliance check and GoBD-compliant archiving

Contact me for a non-binding consultation:
Michael | ZANORO IT-Consulting
Email: kontakt@zanoro.de
Web: zanoro.de/en

Written with expertise from 20 years of SAP Business One consulting | Last updated: January 2025
Disclaimer: This article provides general information and does not replace individual legal or tax advice. Please consult your tax advisor or SAP partner for specific questions.

Tags: XRechnung, SAP Business One, E-Invoice, ZUGFeRD, Peppol, E-Invoicing Obligation 2025, SAP B1, Compliance, Digitalization, Accounting, ERP, EN 16931, Growth Opportunities Act

Category: SAP Business One, Compliance, Digitalization

Reading Time: approx. 35-40 minutes