E-Invoicing
Incoming Invoice
Definition
An incoming invoice is an invoice that a company or authority receives from a supplier. In the context of electronic invoicing, from 2025 the invoice recipient is required to be able to receive structured electronic invoices. Proper verification, account assignment, and GoBD-compliant archiving of incoming invoices is a prerequisite for input VAT deduction.
Switch to German:Eingangsrechnung (DE)
Related terms
E-InvoiceAn e-invoice in the strict sense is an invoice that is issued and received in a structured, machine-readable format and enables automatic electronic processing. In the German context, particularly following the Growth Opportunities Act, e-invoice explicitly refers to structured formats (XRechnung, ZUGFeRD/Factur-X, Peppol BIS), while pure PDF invoices no longer qualify. Hybrid formats such as ZUGFeRD count as e-invoices because they contain the XML structured data.Input VATInput VAT refers to the value added tax a business pays on purchases of goods and services, which it can deduct from its own VAT liability to the tax authority (input tax deduction). A prerequisite for the input tax deduction is a proper invoice (§ 14 UStG), which for electronic invoices means correct compliance with all mandatory fields under EN 16931.GoBD (Principles for the Proper Keeping and Storage of Books, Records and Documents in Electronic Form)The GoBD are administrative guidelines issued by the German Federal Ministry of Finance for audit-compliant archiving and retention of tax-relevant documents in electronic form. They set requirements for immutability, completeness, orderliness, traceability, and machine readability. Electronic invoices must be retained in compliance with GoBD requirements — i.e., in their original electronic format, not as printouts.Growth Opportunities ActThe Growth Opportunities Act (officially: Gesetz zur Stärkung von Wachstumschancen, Investitionen und Innovation sowie Steuervereinfachung und Steuerfairness) was passed in March 2024 and regulates, among other things, the phased introduction of mandatory electronic invoicing in the B2B sector in Germany. From 2025, all domestic B2B invoices must be issued in a structured format and businesses must be capable of receiving them; transitional exemptions apply on a staggered basis until 2028.Invoice Receipt PlatformAn invoice receipt platform is a digital system through which companies and public bodies receive, validate, and further process electronic invoices. In Germany, ZRE and OZG-RE are the primary platforms for the public sector. Platforms check incoming invoices for compliance with the XRechnung standard and route them to the responsible unit within the authority.