Receive and check an e-invoice: the checklist

Step 1: decide the channel

Decide where e-invoices should arrive. For many businesses a dedicated e-mail address for invoices is enough, for example invoices@your-company.com. It is important that the mailbox does not block XML files and PDF attachments or put them in spam.

Step 2: recognise the format

Incoming files look different:

• A pure XML file is usually an XRechnung.
• A PDF can be an ordinary PDF or a ZUGFeRD PDF with embedded XML. You cannot tell from the outside.
• Several files in one e-mail can be the invoice and attachments.

Step 3: validate

Validate every file before you book it. A validator shows whether the file is formally valid and which key data (invoice number, amounts, issuer) it contains. This way you spot faulty invoices early and can ask for a corrected version.

• Validate e-invoice

Step 4: make it readable

An XRechnung is hardly readable without tools. Have it rendered as the usual PDF so colleagues can approve it. From ZUGFeRD files you can also extract the XML if your software needs it.

• E-invoice to PDF
• Extract XML from ZUGFeRD PDF

Step 5: forward and retain

Pass the invoice on for approval and payment. The machine-readable original file is retained, generally for eight years. A printout or plain image is not enough.

Frequently asked questions

Do I have to validate every e-invoice?

Validating is not itself the goal by law, but it saves errors: a faulty invoice can put the input tax deduction at risk.

What if the invoice is faulty?

Ask the issuer for a corrected invoice. The validation message helps to name the error precisely.

Is a PDF printout enough for retention?

No. The e-invoice must be retained in its machine-readable form.

More guides

• Validate an e-invoice
• Retaining and archiving an e-invoice
• E-invoicing in companies and ERP

These guides do not replace tax or legal advice. For questions about your own case please ask your tax adviser.