Craft businesses – whether electricians, plumbers, carpentry firms, painters, or car repair shops – work with an invoice structure that differs from a classic service company in important respects: interim invoices, partial completion invoices, final invoices, running invoices, supplementary invoices. All of this must be represented in the new e-invoice format. This guide explains what this means concretely for your craft business.
Why Craft Businesses Are Particularly Affected
Craft businesses frequently invoice commercial customers (other businesses, housing companies, municipalities, industrial firms). This means: they are directly affected by the B2B e-invoicing mandate – both as invoice issuers and as invoice recipients (from material suppliers, subcontractors). The complexity increases because craft invoices have special features that are not always optimally represented in standard accounting software.
The Deadlines for Craft Businesses
- January 1, 2025: Receiving obligation. Your business must be able to receive e-invoices from material suppliers, subcontractors, and other business partners.
- January 1, 2027: Sending obligation for businesses with annual turnover above €800,000 (prior year revenue). Many medium-sized craft businesses (carpentry, heating installation, electrical installation) exceed this threshold.
- January 1, 2028: Sending obligation for all remaining businesses, including small craft businesses and tradespeople below €800,000 turnover.
Interim Invoices (Abschlagsrechnungen) in XRechnung
Interim invoices (down payment invoices / Abschlagsrechnungen) are commonplace in construction and crafts. In XRechnung they are issued as standalone invoices with invoice type code 380 (standard invoice). There is no separate XRechnung type for interim invoices – instead the description field or line item title makes clear that it is an interim invoice (e.g. line item: 1st interim payment per contract of 2025-03-01).
Final Invoices under VOB/B and BGB
The final invoice is the most important invoice in the crafts sector. Under VOB/B contracts, the final invoice is issued after formal acceptance of the construction work. In XRechnung the final invoice is also issued as invoice type 380. To reference already-made interim payments, these are stated as prepaid amounts at document level: in UBL the element PrepaidAmount (BT-113) shows the already-paid amount; the remaining amount due appears in BT-115.
Supplementary Invoices (Nachtragsrechnungen)
Supplementary charges – for work beyond the original contract – are issued in XRechnung as a standalone invoice referencing the original contract. Use BT-10 (Buyer Reference) for the contract number and BT-13 (Order Reference) for the order number. Clearly state in the line description that these are supplementary services.
Credit Notes and Cancellations
For credit notes (e.g. for defect remediation, price reduction due to quality defects), XRechnung uses invoice type code 384. The credit note contains in field BT-25 (preceding invoice reference) the invoice number of the original invoice. Positive amounts in the credit note correspond to the amount being refunded to the customer.
Invoices for Construction Services: Special VAT Rules
In the construction sector, the reverse charge procedure frequently applies (transfer of tax liability under § 13b UStG): when a building contractor provides services to another building contractor, the recipient owes the VAT – the invoice issuer shows no tax. In XRechnung this is represented with tax category AE (Reverse Charge), tax rate 0, and BT-120 (tax exemption reason: Paragraph 13b UStG).
Software Recommendations for Craft Businesses
- DATEV Unternehmen online: Widely used solution, supports XRechnung and ZUGFeRD. Ideal for businesses with a DATEV tax advisor.
- Lexware Handwerk: Industry software with integrated invoicing, quantity surveying, and soon XRechnung export.
- Tarifold / Streit / BAUSOFTWARE: Craft-specific ERP systems focusing on the construction sector.
- Sevdesk / Fastbill: Simpler cloud solutions with ZUGFeRD support for smaller businesses.
Invoices to Private Clients: No E-Invoice Obligation
Craft businesses also frequently invoice private individuals (end customers) – e.g. for renovation work. These B2C invoices (Business to Consumer) are not subject to the e-invoicing obligation. Private individuals continue to receive PDF or paper invoices. The e-invoicing obligation applies exclusively to B2B invoices (where the recipient is a business or self-employed person).
GoBD in the Crafts Sector: What Does It Mean Concretely?
Craft businesses must retain all tax-relevant documents for 10 years – e-invoices in their original format, i.e. as XML file (XRechnung) or as PDF/A-3 with embedded XML (ZUGFeRD). It is not sufficient to print the invoice and file it in a folder. Digital documents must be stored immutably.
Frequently Asked Questions from Craft Businesses
Must I also accept e-invoices from my suppliers?
Yes, from January 1, 2025. When your building materials supplier, wholesaler, or subcontractor sends XRechnung or ZUGFeRD files, you are obliged to receive and process them. In practice this means: your accounting software or tax advisor must be able to import these files.
Does the obligation also apply to small-amount invoices?
No. Invoices below €250 (Kleinbetragsrechnungen under § 33 UStDV) are exempt from the e-invoicing obligation. Many craft material deliveries and partial services exceed this threshold – but micro-payments like consumable reorder invoices can continue to be treated as simplified invoices.
Craft businesses that already work with municipalities or housing companies should not wait until 2027: many larger public and semi-public clients will insist on e-invoices already in 2025 or 2026.