Sending and receiving e-invoices by email
Choose recipient and attachment: the check shows whether your email carries a valid e-invoice and what to watch when sending.
Sending by email
Works
Between businesses no channel is prescribed: email, download, interface or portal.
| Signature needed | No |
| Email body | Free, not part of the invoice |
| Receipt by the recipient | Inbox must accept attachments |
Basis: Finance Ministry FAQ on transmission; E-Rechnung Bund, email channel.
Prepared by Radif Partners · Method · VAT Act, ministry letters and XRechnung 3.0.2 checked on 25 October 2026
Email is a permitted way to transmit e-invoices in Germany and, for most small and medium-sized businesses, the simplest. The Federal Ministry of Finance names it explicitly in its letter of 15 October 2025 and confirms that an email inbox is enough to receive. What matters is the attachment: the e-invoice is the attached file, either an XRechnung as XML or a ZUGFeRD PDF with embedded XML under the standard EN 16931. The message text is not part of the invoice, and an attached PDF without XML remains an ordinary invoice, which after 31 December 2026 will be enough only in exceptional cases. The VAT Act requires neither a signature nor encryption. You must keep the attached invoice file, for 8 years and unchanged; the email itself only if it holds additional tax-relevant details. Invoices to the federal government follow stricter rules: one invoice per email and only structured files as attachments.
What an email with an e-invoice contains
An email is only the envelope. The actual invoice is the attached file, and whether it is an e-invoice depends solely on its format. Under section 14(1) UStG it must be structured and comply with EN 16931. An XRechnung as an XML file and a ZUGFeRD PDF from the BASIC profile up meet that. A PDF printed to a page by accounting software does not, even if it arrives by email.
| Attachment | E-invoice | To businesses | To the federal government |
|---|---|---|---|
| XRechnung (XML) | yes | allowed | allowed |
| ZUGFeRD PDF from BASIC | yes | allowed | XRECHNUNG profile only |
| PDF without XML | no | with consent until 31 December 2026, then only in exceptions | no |
| Invoice in the message text | no | not a proper invoice | no |
The Finance Ministry letter of 15 October 2025 leaves the choice of transmission route open: email, download from a portal, exchange through interfaces or networks such as Peppol. No route is prescribed, as long as the invoice arrives in the right format. Nor does the law require a qualified signature; you secure authenticity and integrity through an internal control procedure, such as matching the invoice against order and delivery.
Sending: how the invoice gets through
Attach exactly the file that your software or the invoice creator produced, without changing its extension or packing it into a ZIP archive. A file name containing the invoice number helps the recipient. The message text may be friendly and announce the invoice, but should not state different amounts or payment terms: what counts is in the file, and contradictions cause queries. Ask new customers for their invoice inbox address rather than writing to your contact person.
Receiving: what is really needed
Since 1 January 2025 you must be able to accept e-invoices. According to the Finance Ministry FAQ an email inbox is enough for that. That alone is not the whole job: you need a way to read the XML, a check before paying and storage that keeps the file unchanged. The small check shows how far you are:
Ready to receive
Ready to receive
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| Set up an address such as invoices@ | Done |
| Use a viewer or accounting software | Open |
| Pre-check or KoSIT validator before paying | Open |
| Keep the original XML for eight years | Open |
You open an XRechnung from your inbox in the viewer on this site without uploading it. For many invoices it pays to connect the inbox to accounting software that takes over attachments automatically.
Retention: the attachment, not the message
The GoBD treat an email that serves only as a means of transport like an envelope: it need not be kept. What you keep is the attached invoice in its original format, the XML or the ZUGFeRD PDF, for 8 years. Store the file so that later changes are ruled out or traceable. An inbox where messages can be deleted or moved is not a suitable archive on its own. Details on archiving e-invoices.
Special rules for invoices to the federal government
The federal invoice receipt platforms accept emails only under their rules for sending by email: one invoice per message, with the structured invoice file and its supporting documents attached, never a plain PDF. The message text is not processed. The Leitweg-ID must be inside the invoice file, not in the subject line. Everything else on format and mandatory details is on e-invoicing the federal government.