The e-invoice has been mandatory for all B2B transactions in Germany since January 1, 2025. For car dealers, this means: every invoice to business customers must be transmitted in a structured electronic format. AutoPult provides a fully integrated e-invoicing software supporting ZUGFeRD and XRechnung — directly from your vehicle sales process.
What Is an E-Invoice?
An e-invoice is an invoice that is issued, transmitted and received in a structured electronic format. Unlike a PDF invoice, which is merely a digital image, an e-invoice contains machine-readable data according to the European standard EN 16931.
ZUGFeRD and XRechnung — The Two German Standards
Two e-invoice formats have established themselves in Germany, both conforming to EN 16931: ZUGFeRD (hybrid PDF+XML format, ideal for B2B) and XRechnung (pure XML format, mandatory for public sector). AutoPult fully supports both standards — you don’t need to worry about which format your customer requires.
ZUGFeRD 2.x
Central User Guide of the Forum for Electronic Invoicing Germany — a hybrid format that embeds a machine-readable XML document in a visually readable PDF/A-3 file. Ideal when the recipient needs both the visual and structured invoice.
- Combination of PDF and XML
- Visually and machine-readable
- Profiles: Minimum, Basic, Comfort, Extended, XRechnung
- Based on UN/CEFACT CII
XRechnung
The German standard for invoices to public sector clients — a pure XML format without visual component. Mandatory for invoices to federal authorities and many state authorities. Based on UBL 2.1 or UN/CEFACT CII.
- Pure XML format
- Mandatory for public contracts
- Transmission via Peppol or portal
- Strict validation rules (KoSIT)
ZUGFeRD vs. XRechnung Comparison
| Feature | ZUGFeRD 2.x | XRechnung |
|---|---|---|
| Format | PDF/A-3 with embedded XML | Pure XML (UBL or CII) |
| Visually readable | Yes (PDF view) | No (viewer required) |
| Machine-readable | Yes (XML part) | Yes |
| EN 16931 compliant | Yes (from Comfort profile) | Yes |
| Use case | B2B, B2G (as XRechnung profile) | B2G (mandatory), B2B |
| Adoption in car trade | Very high | For public contracts |
| Recipient needs special software | No (PDF readable) | Yes (XML viewer needed) |
| AutoPult support | All profiles | Full support |
All businesses in Germany must be able to receive and process e-invoices in B2B transactions. Paper invoices are being phased out.
E-Invoicing Mandate 2025–2028: The Timeline for Car Dealers
From Jan 1, 2025 — Receiving Mandate
All businesses in Germany must be able to receive and process e-invoices in B2B transactions. Paper invoices and simple PDFs may still be sent, but receiving e-invoices must be technically possible.
From Jan 1, 2027 — Sending Mandate (Large)
Businesses with more than EUR 800,000 annual revenue must actively send e-invoices in B2B transactions. This stage already applies to most car dealers — act now.
From Jan 1, 2028 — Sending Mandate (All)
All businesses — regardless of revenue — must send e-invoices. Paper invoices and simple PDF invoices will no longer be permitted in B2B transactions.
What Does This Mean Specifically for the Car Trade?
As a car dealer, you regularly issue invoices to business customers: company cars, leasing companies, other dealers in EU trade. All these invoices must be created as e-invoices going forward. Particularly in the used car trade with margin taxation under §25a UStG, there are specifics that your e-invoicing software must handle correctly.
How E-Invoicing Works in AutoPult
AutoPult seamlessly integrates e-invoice creation into your sales process. You don’t need to deal with XML structures or validation rules — the software handles that for you.
Sell Vehicle
You sell a vehicle as usual in the system. All relevant data — vehicle details, buyer information, pricing, taxation type — is automatically captured.
Automatic Format Detection
AutoPult detects whether your customer needs ZUGFeRD or XRechnung. For public sector clients, XRechnung is automatically selected. The VAT ID is verified.
Validation and Sending
The e-invoice is validated against KoSIT rules and sent via email or Peppol. Simultaneously, it is archived in the DMS and queued for DATEV export.
Automatic Format Detection
AutoPult automatically detects whether your customer needs ZUGFeRD or XRechnung and creates the appropriate format. For public sector clients, XRechnung is used automatically.
Pre-send Validation
Every e-invoice is validated against KoSIT rules before sending. This ensures your invoices are not rejected due to formal errors.
Correct Tax Treatment
Margin taxation (§25a UStG), reverse charge, intra-Community supply — AutoPult correctly reflects all taxation types relevant to the car trade in the e-invoice.
Benefits of E-Invoicing for Car Dealers
- Time savings: E-invoices are automatically generated from sales data — no more manual typing
- Error reduction: Structured data prevents transfer errors in amounts, tax rates and customer data
- Faster payment: Machine-readable invoices are automatically processed and approved faster by the recipient
- GoBD compliance: Audit-proof archiving of e-invoices meets GoBD requirements
- DATEV integration: E-invoices can be directly included in the DATEV export — your tax advisor will appreciate it
- Future-proof: You already meet all requirements of the e-invoicing mandate 2025–2028
- Seamless integration: The e-invoice is created directly from AutoPult’s invoicing software
Supported Formats and Standards
Output Formats
- ZUGFeRD 2.0.1 / 2.1.1 / 2.2 (all profiles)
- XRechnung 3.x (UBL and CII)
- Factur-X (French equivalent of ZUGFeRD)
- PDF/A-3 with embedded XML
Input Formats
- All ZUGFeRD profiles
- XRechnung (UBL and CII)
- Peppol BIS Billing 3.0
- Automatic format detection
GoBD Compliance and Audit-Proof Archiving
The Principles for the Proper Management and Storage of Books, Records and Documents in Electronic Form (GoBD) impose strict requirements on the archiving of electronic invoices. AutoPult fully meets these:
- Immutability: Archived e-invoices cannot be altered retroactively
- Completeness: All incoming and outgoing invoices are archived without gaps
- Traceability: Every change is logged (process documentation)
- Retention period: Automatic compliance with the 10-year retention requirement
- Machine evaluability: The structured XML data is preserved and can be evaluated at any time
All archived documents are accessible and searchable through the integrated document management system.
Why PDF Invoices Are Not E-Invoices
A widespread misconception: A PDF invoice sent by email is not an e-invoice under the law. An e-invoice must contain machine-readable, structured data according to EN 16931. A simple PDF is merely a digital image of a paper invoice and will no longer meet legal requirements in B2B transactions from 2028.
Integration into the Car Trade Workflow
At AutoPult, e-invoicing is not a downstream process but an integral part of vehicle sales.
Sales Process
- Vehicle is sold in the system
- Buyer data including VAT ID is verified
- Taxation type is automatically determined
- Invoice is created as e-invoice
- Validation against KoSIT rules
- Sending via email or Peppol
Incoming Invoices
- E-invoice is received via email
- Automatic format detection (ZUGFeRD/XRechnung)
- XML data is extracted and verified
- Assignment to vehicle/transaction
- Archiving in DMS
- Booking entry for DATEV is created
Implement E-Invoicing Now — Before the Deadline
AutoPult makes the switch to e-invoicing easy. ZUGFeRD, XRechnung, DATEV export — all integrated.