Comparison
E-invoices without accounting software
Since Jan. 1, 2025, every business in Germany must be able to receive e-invoices. Issuing them becomes mandatory from Jan. 1, 2027 for businesses with a previous-year turnover above 800,000 €, and from Jan. 1, 2028 for all others, with a few exceptions. An e-invoice contains machine-readable data in a defined format – a PDF from Word or Excel does not. So you need a tool that creates e-invoices, but not necessarily complete accounting software.
The options at a glance
| Criterion | Word or Excel PDF | Complete accounting software | E-Rechnungsfreund |
|---|---|---|---|
| Valid e-invoice (ZUGFeRD, XRechnung) | No. A PDF from Word or Excel contains no machine-readable invoice data and is therefore not an e-invoice. | Depending on the provider and plan. | Yes. You get a ZUGFeRD PDF (a PDF with embedded invoice data) or an XRechnung (a pure XML file), both according to the European standard EN 16931 and checked before download. |
| Saving invoices | As files on your computer; organising and backing them up is up to you. | Yes, as part of the bookkeeping. | Your invoices stay in your account. You download created invoices as PDF and XML, all at once as a ZIP file if you like. It is not an audit-proof archive under the GoBD. |
| Templates for sender and customers | A document template; you copy customer data in by hand. | Typically with customer master data. | You save your sender details and customers as templates. How many depends on the plan. |
| Check with understandable messages | The invoice is not checked. | Depending on the provider. | Checked against the official rules of KoSIT, the publisher of the XRechnung standard, supplemented by Mustang and, depending on the format, the EN 16931 rules. Messages with a rule ID lead to a page that shows the rule and explains it where available. Checking also works without an account. |
| Receiving and reading e-invoices | No readable display: an XRechnung is an XML file that Word and Excel do not display as an invoice. | Depending on the provider and plan. | You upload a received e-invoice (XML file or ZUGFeRD PDF), have it checked and read its content as a clear summary. With an account, you file it as an incoming invoice and record status and payments. |
| API for your own software | No. | Depending on the provider. | A programming interface (REST API) with documentation, so your own software can create e-invoices – in plans with API access. |
| Scope and price | No additional costs if you already have Word or Excel. | Typically a monthly subscription; also covers bookkeeping, which requires familiarisation and data transfer. | A free plan to get started. Paid plans offer more volume and, depending on the plan, API access. |
The information on the alternatives describes typical cases; individual offers may differ.
Frequently asked questions
Is a PDF from Word or Excel no longer enough?
For invoices to other businesses in Germany, not in the long run. Since Jan. 1, 2025, every business must be able to receive e-invoices. You must issue e-invoices from Jan. 1, 2027 if your total turnover in the previous year exceeded 800,000 €, otherwise from Jan. 1, 2028. Until then, paper invoices are still allowed, and PDF invoices with your customer's consent. Small businesses under § 19 UStG and invoices up to 250 € gross are exempt from issuing e-invoices.
Do I need accounting software for e-invoices?
No. With E-Rechnungsfreund you fill in a form in your browser and download the finished e-invoice as a ZUGFeRD PDF or XRechnung. You keep doing your bookkeeping as before.
Does E-Rechnungsfreund replace my bookkeeping?
No. E-Rechnungsfreund takes care of the e-invoice part: creating, checking and receiving invoices and keeping track of status and payments. It does not offer bookkeeping or an audit-proof archive under the GoBD.
How is my e-invoice checked?
Before download, every invoice is checked against the official rules of KoSIT. KoSIT publishes the XRechnung standard. Mustang and, depending on the format, the rules of the European standard EN 16931 are checked as well. Messages with a rule ID lead to a page that shows the rule and explains it where available.
What does it cost?
There is a free plan. It includes 5 invoices and 30 validations per month. Paid plans offer more invoices, validations and templates and, depending on the plan, API access. Checking an invoice also works without an account.
Start for free with your next invoice
With E-Rechnungsfreund you type your invoice into a form as usual and get a valid e-invoice – without accounting software.
Every invoice is checked before you send it; messages lead to a page with the rule and, where available, an explanation. Created and received invoices are in one place.
See also: Free e-invoice tools: what is missing