Digital invoices: Mandatory for whom? all information (2024)
In Germany, digital invoices are becoming increasingly important, particularly in the healthcare sector and in business transactions. They enable savings and increase efficiency. This article highlights their role in healthcare as well as in the B2B and B2G sectors and explains why their introduction is groundbreaking for companies.
The most important answers about digital invoices at a glance:
Für Ärzte: Für Ärzte gibt es derzeit keine gesetzliche Verpflichtung zur Nutzung digitaler Rechnungen. Sie sind jedoch empfehlenswert aufgrund der Effizienzsteigerungen und Verwaltungsvereinfachungen, die sie bieten.
Business to Government (B2G): Digitale Rechnungen sind in Deutschland im B2G-Bereich seit November 2020 verpflichtend.
Business to Business (B2B): Ab 2025 wird die Verpflichtung zur Nutzung digitaler Rechnungen auch im B2B-Bereich eingeführt.
Digitale Rechnungen müssen von Unternehmen ausgestellt werden, die Leistungen oder Waren gegen Entgelt an öffentliche Auftraggeber liefern, also im B2G-Bereich (Business-to-Government). Ab 2025 wird die Nutzung digitaler Rechnungen auch für bestimmte Unternehmen im B2B-Bereich (Business-to-Business) verpflichtend sein.
1. Kosteneinsparungen: Sie reduzieren den Bedarf an Papier, Druck, Versand und Lagerung, was zu erheblichen Einsparungen führen kann.
2. Effizienzsteigerung: Der Rechnungsstellungsprozess wird beschleunigt, da digitale Rechnungen sofort elektronisch übermittelt und verarbeitet werden können, was auch die Fehleranfälligkeit verringert.
3. Umweltfreundlichkeit: Durch den Verzicht auf Papier und physische Transportwege tragen digitale Rechnungen zu einer nachhaltigeren Geschäftspraxis bei.
4. Bessere Nachverfolgbarkeit und Archivierung: Digitale Rechnungen lassen sich leichter archivieren und bei Bedarf durchsuchen oder abrufen, was die Buchhaltung und die Einhaltung von Vorschriften erleichtert.
5. Schnellere Zahlung: Elektronische Rechnungen können direkt in Zahlungssysteme integriert werden, was den Zahlungsprozess beschleunigt und die Liquidität verbessert.
Digital invoices offer numerous benefits, such as cost savings and efficiency improvements. In this article, you'll learn everything you need to know about digital invoices in the healthcare, business-to-business (B2B) and business-to-government (B2G) sectors. We talk about advantages and disadvantages, whether they are legally mandatory and why we consider their implementation to be crucial for sustainable companies.
What is a digital invoice?
A digital invoice (also: e-bill or electronic invoice) is an invoice document that is created, sent, received and archived in an electronic format. Basically, a digital invoice meets the following characteristics:
- Electronic creation and transmission: The billing information is created and transmitted electronically, typically via special software or platforms.
- Structured data formats: The billing information is stored in a structured format that is machine-readable. Typical formats can be XML (Extensible Markup Language) or other standardized formats such as UBL (Universal Business Language).
- Automated processing: By using structured data, digital invoices can be automatically received by computer systems, processed, and integrated with accounting systems, reducing manual data transmission and errors.
- Safety and verification requirements: Digital invoices must meet legal requirements, such as ensuring the authenticity of origin, integrity of content, and legibility, in order to be valid for tax purposes and as legal evidence.
- Environmental aspects: Compared to paper invoices, digital invoices reduce paper consumption, minimize transportation costs and contribute to reducing the environmental footprint.
Digital invoices in healthcare
In Germany, there is no specific legal requirement for the use of digital invoices in healthcare. The decision to use digital invoices in healthcare is therefore the responsibility of institutions and companies themselves.
Invoices in this area are often still issued in the traditional way. However, the introduction of digital invoices offers far-reaching benefits for doctors and healthcare facilities, which is why more and more practices are becoming more digital. Here are the benefits of digital invoices in healthcare:
1. Increasing efficiency: By digitizing billing processes, healthcare facilities can achieve significant efficiency gains. The automated processing and forwarding of digital invoices reduces manual work processes, minimizes errors and speeds up the entire process billing process.
2. Cost savings: The use of digital invoices makes it possible to reduce the costs of paper, printing, postage and storage of paper documents. In addition, personnel costs can be reduced by automating invoicing processes.
3. Faster processing: Digitally created and sent invoices reach recipients immediately, which results in shorter processing times and faster processing. This is particularly important in healthcare, where timely billing and payments play a role.
4. Improved data quality: Structured digital billing data is less prone to errors and makes integration into electronic billing systems easier. This results in higher data quality and makes it easier to analyze billing data.
5. Legal requirements and future security: Although there is no immediate legal obligation to use digital invoices in healthcare, many industries are moving towards digitization. Future legislative developments and adjustments could support or even require these practices.
With providers like Nelly can you digitize your practice, in all areas related to digital billing, digital patient records, patient management systems or digital factoring.
Digital invoices for companies (B2B)
From January 1, 2025, the use of electronic invoices in business transactions between companies (B2B) will be mandatory, as set out in the Growth Opportunities Act. This new regulation aims to improve efficiency and cost-effectiveness in invoice processing.
But not only that: This development was also sometimes initiated by the European Commission to combat sales tax fraud.
Requirements of digital invoices in B2B
An essential requirement for electronic invoices is the use structured electronic formats such as ZUGFeRD and XRechnung. These formats not only ensure compliance with legal requirements, but also interoperability between different billing systems and automatic processing of invoice content.
In order to also legal requirements To comply, companies must ensure that their e-invoices meet the sales tax requirements in accordance with Section 14 of the Sales Tax Act. In addition to providing all required invoice components, this also includes ensuring the authenticity and integrity of the invoice content and proper archiving over a defined period of time.
Digital invoices must also take into account security standards and data protection regulations in accordance with the General Data Protection Regulation (GDPR), which must be met when exchanging sensitive billing data.
In summary, we recommend: Companies should prepare for the e-invoicing requirement in good time by adapting their internal processes and systems accordingly. Software solutions and training can help make the transition smooth and meet the new legal requirements.
Digital invoices in business to government (B2G)
In the area of public contracts between companies and the government (business to government), Germany has been subject to digital invoicing for several years, more precisely since 2020.
Since then, suppliers and service providers who do business with the Federal Administration in Germany must submit electronic invoices. This rule applies to all invoices over 1,000 euros. In Germany, the “XRechnung” standard is used for electronic invoicing, which meets the requirements of European standard EN 16931.
Platforms such as the Federal Central Invoice Receiving Platform (ZRE) and the Online Portal for Federal Government Invoices (OZG-RE) are available for submitting electronic invoices.
There are some exceptions to the requirement for electronic invoicing, for example for safety-relevant orders or when the client expressly accepts a paper invoice.
How you can switch to digital invoices
Switching to digital invoices can offer companies and institutions significant benefits, there's no question about that. Here are a few steps to help you make this process successful:
1. General steps for switching to digital invoices:
- Inventory and analysis: Review the current billing processes. Identify manual steps and evaluate their efficiency and accuracy
- Software selection: Choose software that supports electronic invoices in accordance with industry standards such as ZUGFeRD, XRechnung or UBL and meets your specific requirements.
- integration: Seamlessly integrate the software with your accounting and ERP systems to enable automated processing.
- Staff training: Train your employees to use the new software and the changed processes so that they understand the benefits and requirements.
- Legal requirements: Make sure that electronic invoices meet all legal requirements and the GDPR. Store the invoices properly.
- Communication: Inform your business partners about the changeover and ensure that they can also receive and process electronic invoices.
- Pilot phase and optimization: Test the new processes in a pilot phase and collect feedback for possible adjustments. Monitor new processes continuously and use the data to optimize them.
Switching to digital invoices for doctors
With a suitable Providers like Nelly You can make the switch to digital invoices effortlessly and efficiently. You don't have to worry about anything. If you want to save even more stress, you can also let Nelly take care of receivables management and are no longer responsible for collecting outstanding invoices.
Transition to digital invoices for companies (B2B):
- Compliance with new regulations: From January 1, 2025, the use of electronic invoices in business transactions between companies (B2B) will be mandatory. Make sure that your systems are adapted in good time to meet legal requirements.
- Using standardized formats: Use structured formats such as ZUGFeRD and XRechnung to ensure interoperability and automatic processing of invoice content.
- Compliance with sales tax requirements: Make sure that your e-invoices meet all sales tax requirements in accordance with Section 14 of the Sales Tax Act and are properly archived.
Transition to digital invoices in the public sector (B2G)
The changeover should have already taken place here, as digital invoices in the B2G sector have been legally mandatory since 2020. For those who still need information about the transition:
- Compliance with legal requirements: Make sure that your invoices comply with the “XRechnung” standard and the European standard EN 16931.
- Using central platforms: Submit your invoices via platforms such as the Federal Central Invoice Receiving Platform (ZRE) or the Online Portal for Federal Government Invoices (OZG-RE).
- Consideration of exceptions: Find out about possible exceptions, e.g. for safety-related orders or if the client expressly accepts a paper invoice.
conclusion
The importance of digital invoices is constantly growing both in healthcare and in general business transactions. They offer significant benefits such as cost savings, efficiency improvements and contribute to environmental friendliness.
While there is an obligation to use electronic invoices in the B2B sector from 2025, this is not yet a legal obligation in the healthcare sector, but offers numerous advantages. If you are a practice owner, you can Providers like Nelly Set up any processes related to digital invoices.
Switching to digital invoices requires careful planning, choosing the right software solutions, and training employees. Companies and institutions that react to these changes in good time can benefit from improved processes and compliance with legal requirements.
Common questions
Store digital invoices?
Digital invoices must be stored in accordance with legal requirements. In Germany, the principles for the proper management and storage of books, records and documents in electronic form as well as for data access (GoBD) apply. These regulations state that digital invoices must be stored in such a way that they can be read and evaluated by machine at any time. The integrity, authenticity and immutability of the data must be guaranteed.
Are digital invoices valid?
Yes, digital invoices are completely valid in Germany, provided they meet the legal requirements. In particular, this includes compliance with the requirements of the Sales Tax Act (UStG) and the principles for the proper management and storage of books, records and documents in electronic form as well as data access (GoBD).
Is a paper bill mandatory?
No, there is no general obligation to issue paper invoices in Germany. Companies can also issue invoices in electronic form as long as both parties agree and the legal requirements (e.g. GoBD) are met.
Am I entitled to a paper invoice?
Yes, as a recipient of a service or goods, you generally have the right to request a paper invoice. However, this depends on the agreement between you and the biller. In Germany, there is no legal obligation for doctors or companies to issue invoices in paper form if both parties agree to electronic invoicing.
Digital invoices offer numerous benefits, such as cost savings and efficiency improvements. In this article, you'll learn everything you need to know about digital invoices in the healthcare, business-to-business (B2B) and business-to-government (B2G) sectors. We talk about advantages and disadvantages, whether they are legally mandatory and why we consider their implementation to be crucial for sustainable companies.
What is a digital invoice?
A digital invoice (also: e-bill or electronic invoice) is an invoice document that is created, sent, received and archived in an electronic format. Basically, a digital invoice meets the following characteristics:
- Electronic creation and transmission: The billing information is created and transmitted electronically, typically via special software or platforms.
- Structured data formats: The billing information is stored in a structured format that is machine-readable. Typical formats can be XML (Extensible Markup Language) or other standardized formats such as UBL (Universal Business Language).
- Automated processing: By using structured data, digital invoices can be automatically received by computer systems, processed, and integrated with accounting systems, reducing manual data transmission and errors.
- Safety and verification requirements: Digital invoices must meet legal requirements, such as ensuring the authenticity of origin, integrity of content, and legibility, in order to be valid for tax purposes and as legal evidence.
- Environmental aspects: Compared to paper invoices, digital invoices reduce paper consumption, minimize transportation costs and contribute to reducing the environmental footprint.
Digital invoices in healthcare
In Germany, there is no specific legal requirement for the use of digital invoices in healthcare. The decision to use digital invoices in healthcare is therefore the responsibility of institutions and companies themselves.
Invoices in this area are often still issued in the traditional way. However, the introduction of digital invoices offers far-reaching benefits for doctors and healthcare facilities, which is why more and more practices are becoming more digital. Here are the benefits of digital invoices in healthcare:
1. Increasing efficiency: By digitizing billing processes, healthcare facilities can achieve significant efficiency gains. The automated processing and forwarding of digital invoices reduces manual work processes, minimizes errors and speeds up the entire process billing process.
2. Cost savings: The use of digital invoices makes it possible to reduce the costs of paper, printing, postage and storage of paper documents. In addition, personnel costs can be reduced by automating invoicing processes.
3. Faster processing: Digitally created and sent invoices reach recipients immediately, which results in shorter processing times and faster processing. This is particularly important in healthcare, where timely billing and payments play a role.
4. Improved data quality: Structured digital billing data is less prone to errors and makes integration into electronic billing systems easier. This results in higher data quality and makes it easier to analyze billing data.
5. Legal requirements and future security: Although there is no immediate legal obligation to use digital invoices in healthcare, many industries are moving towards digitization. Future legislative developments and adjustments could support or even require these practices.
With providers like Nelly can you digitize your practice, in all areas related to digital billing, digital patient records, patient management systems or digital factoring.
Digital invoices for companies (B2B)
From January 1, 2025, the use of electronic invoices in business transactions between companies (B2B) will be mandatory, as set out in the Growth Opportunities Act. This new regulation aims to improve efficiency and cost-effectiveness in invoice processing.
But not only that: This development was also sometimes initiated by the European Commission to combat sales tax fraud.
Requirements of digital invoices in B2B
An essential requirement for electronic invoices is the use structured electronic formats such as ZUGFeRD and XRechnung. These formats not only ensure compliance with legal requirements, but also interoperability between different billing systems and automatic processing of invoice content.
In order to also legal requirements To comply, companies must ensure that their e-invoices meet the sales tax requirements in accordance with Section 14 of the Sales Tax Act. In addition to providing all required invoice components, this also includes ensuring the authenticity and integrity of the invoice content and proper archiving over a defined period of time.
Digital invoices must also take into account security standards and data protection regulations in accordance with the General Data Protection Regulation (GDPR), which must be met when exchanging sensitive billing data.
In summary, we recommend: Companies should prepare for the e-invoicing requirement in good time by adapting their internal processes and systems accordingly. Software solutions and training can help make the transition smooth and meet the new legal requirements.
Digital invoices in business to government (B2G)
In the area of public contracts between companies and the government (business to government), Germany has been subject to digital invoicing for several years, more precisely since 2020.
Since then, suppliers and service providers who do business with the Federal Administration in Germany must submit electronic invoices. This rule applies to all invoices over 1,000 euros. In Germany, the “XRechnung” standard is used for electronic invoicing, which meets the requirements of European standard EN 16931.
Platforms such as the Federal Central Invoice Receiving Platform (ZRE) and the Online Portal for Federal Government Invoices (OZG-RE) are available for submitting electronic invoices.
There are some exceptions to the requirement for electronic invoicing, for example for safety-relevant orders or when the client expressly accepts a paper invoice.
How you can switch to digital invoices
Switching to digital invoices can offer companies and institutions significant benefits, there's no question about that. Here are a few steps to help you make this process successful:
1. General steps for switching to digital invoices:
- Inventory and analysis: Review the current billing processes. Identify manual steps and evaluate their efficiency and accuracy
- Software selection: Choose software that supports electronic invoices in accordance with industry standards such as ZUGFeRD, XRechnung or UBL and meets your specific requirements.
- integration: Seamlessly integrate the software with your accounting and ERP systems to enable automated processing.
- Staff training: Train your employees to use the new software and the changed processes so that they understand the benefits and requirements.
- Legal requirements: Make sure that electronic invoices meet all legal requirements and the GDPR. Store the invoices properly.
- Communication: Inform your business partners about the changeover and ensure that they can also receive and process electronic invoices.
- Pilot phase and optimization: Test the new processes in a pilot phase and collect feedback for possible adjustments. Monitor new processes continuously and use the data to optimize them.
Switching to digital invoices for doctors
With a suitable Providers like Nelly You can make the switch to digital invoices effortlessly and efficiently. You don't have to worry about anything. If you want to save even more stress, you can also let Nelly take care of receivables management and are no longer responsible for collecting outstanding invoices.
Transition to digital invoices for companies (B2B):
- Compliance with new regulations: From January 1, 2025, the use of electronic invoices in business transactions between companies (B2B) will be mandatory. Make sure that your systems are adapted in good time to meet legal requirements.
- Using standardized formats: Use structured formats such as ZUGFeRD and XRechnung to ensure interoperability and automatic processing of invoice content.
- Compliance with sales tax requirements: Make sure that your e-invoices meet all sales tax requirements in accordance with Section 14 of the Sales Tax Act and are properly archived.
Transition to digital invoices in the public sector (B2G)
The changeover should have already taken place here, as digital invoices in the B2G sector have been legally mandatory since 2020. For those who still need information about the transition:
- Compliance with legal requirements: Make sure that your invoices comply with the “XRechnung” standard and the European standard EN 16931.
- Using central platforms: Submit your invoices via platforms such as the Federal Central Invoice Receiving Platform (ZRE) or the Online Portal for Federal Government Invoices (OZG-RE).
- Consideration of exceptions: Find out about possible exceptions, e.g. for safety-related orders or if the client expressly accepts a paper invoice.
conclusion
The importance of digital invoices is constantly growing both in healthcare and in general business transactions. They offer significant benefits such as cost savings, efficiency improvements and contribute to environmental friendliness.
While there is an obligation to use electronic invoices in the B2B sector from 2025, this is not yet a legal obligation in the healthcare sector, but offers numerous advantages. If you are a practice owner, you can Providers like Nelly Set up any processes related to digital invoices.
Switching to digital invoices requires careful planning, choosing the right software solutions, and training employees. Companies and institutions that react to these changes in good time can benefit from improved processes and compliance with legal requirements.
Common questions
Store digital invoices?
Digital invoices must be stored in accordance with legal requirements. In Germany, the principles for the proper management and storage of books, records and documents in electronic form as well as for data access (GoBD) apply. These regulations state that digital invoices must be stored in such a way that they can be read and evaluated by machine at any time. The integrity, authenticity and immutability of the data must be guaranteed.
Are digital invoices valid?
Yes, digital invoices are completely valid in Germany, provided they meet the legal requirements. In particular, this includes compliance with the requirements of the Sales Tax Act (UStG) and the principles for the proper management and storage of books, records and documents in electronic form as well as data access (GoBD).
Is a paper bill mandatory?
No, there is no general obligation to issue paper invoices in Germany. Companies can also issue invoices in electronic form as long as both parties agree and the legal requirements (e.g. GoBD) are met.
Am I entitled to a paper invoice?
Yes, as a recipient of a service or goods, you generally have the right to request a paper invoice. However, this depends on the agreement between you and the biller. In Germany, there is no legal obligation for doctors or companies to issue invoices in paper form if both parties agree to electronic invoicing.
Robert Adam
Author
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