No, a PDF alone does not meet the requirements for an e-invoice. An e-invoice is an electronic document in a structured, machine-readable format in accordance with European Standard 16931 – for example, XRechnung or ZUGFeRD from 2.X. Only such formats enable automated processing and meet the legal requirements. A simple PDF, as is often sent by email, does not meet the current requirements. Tip: Avoid sending important documents by email in general. Emails are susceptible to manipulation and misuse. Many guidelines, commentaries, and court rulings emphasize the insecurity of emails. With TRAFFIQX®, our secure platform for electronic document exchange, you can exchange eInvoices with your business partners reliably and securely.

The introduction of mandatory eInvoicing will take place in stages:

• eInvoicing has already been mandatory for the public sector (B2G) since 2020.
• For business-to-business (B2B) transactions, the legal requirement began on January 1, 2025.
• From January 1, 2027, the shipping requirement will apply to companies with a previous year's turnover of more than €800,000.

With TRAFFIQX®, you are well prepared: Our platform already supports you in implementing legal requirements—including the upcoming digital reporting systems (e.g., ViDA) in Germany and Europe.

In addition, you benefit from easy integration into your existing systems, scalability, and the ability to both send and receive eInvoices.

In principle, all companies are required to issue eInvoices if they:

• issue invoices to other companies (B2B)
• or to public contractors (B2G).

Exceptions:

• Small invoices (under €250)
• Certain special cases and small businesses
• As well as invoices to private customers (B2C).

Different rules may also apply to cross-border business relationships.

An eInvoice must:

• be created and transmitted in a recognized electronic format (EN16931),
• contain all legally required information in accordance with §14 UStG (invoice number, tax number/VAT ID number, service date, net/gross amounts, value added tax, etc.),
• be machine-readable – pure image files or simple PDFs are not sufficient.

Some business partners require specific formats. TRAFFIQX® offers maximum flexibility and can process and provide almost all formats.

To prepare your company optimally for eInvoicing, we recommend:

• Conducting a target/actual comparison with a TRAFFIQX® provider
• Check whether your accounting software or ERP system can create and receive eInvoices in a compliant manner.
• Consult with your IT department and tax advisor at an early stage.
• Consider introducing a specialized eInvoicing tool.
• Train your employees in how to handle eInvoices.