Since January 1, 2025, companies have had to be able to receive e-invoices – that was just the beginning. From 2027, things will get serious: Larger companies will also have to send e-invoices. You can read here who is affected, what remains permissible and what preparations are now pending.
Review: What has already been in place since 2025
Obligation to receive since 1.1.2025, definition of e-invoice according to EN 16931, transitional regulations for other invoices. Internal link to the existing article “E-invoicing obligation 2025: What companies should know now”.
Table of Contents
- Review: What has already been in place since 2025
- E-invoicing obligation 2027 – the most important key data
- Who is affected by the 2027 B2B shipping obligation?
- Which e-invoice formats will be allowed from 2027?
- What will happen to PDF invoices from 2027?
- Risks of non-compliance with the e-invoicing obligation 2027
- How to prepare your SAP system for 2027 – with MailCenter
- Conclusion & Recommendation for Action
E-invoicing obligation 2027 – the most important key data
- until 31.12.2026: other invoices (paper, PDF) still permissible with the consent of the recipient
- from 1.1.2027: shipping obligation for all companies with previous year’s turnover over €800,000
- until 31.12.2027: Transitional period for companies ≤ 800,000 € previous year’s turnover
- from 1.1.2028: shipping obligation for all B2B companies, regardless of turnover
- EDI remains permissible under certain conditions
Who is affected by the 2027 B2B shipping obligation?
Explanation of the turnover threshold of €800,000: Reference to total turnover of the previous year. Examples of affected companies. Note: Obligation to receive already applies to everyone.
Which e-invoice formats will be allowed from 2027?
Permissible: Formats according to standard EN 16931:
- XRechnung (pure XML)
- ZUGFeRD from version 2.0.1 (Profile EN 16931, XRECHNUNG, EXTENDED – not MINIMUM/BASIC WL)
- Factur-X
- PEPPOL BIS Billing 3.0
What will happen to PDF invoices from 2027?
PDF alone is no longer considered an e-invoice. Pure PDFs become “other invoices”. No longer permissible without recipient’s consent after the end of the transitional period. Exceptions: small amount invoices up to €250, travel tickets.
Risks of non-compliance with the e-invoicing obligation 2027
Loss of input tax deduction for the recipient, possible fines, loss of image vis-à-vis digitally positioned business partners.
How to prepare your SAP system for 2027 – with MailCenter
With the SAP-certified MailCenter add-on , companies cover the entire e-invoicing lifecycle directly from SAP ECC or S/4HANA – without third-party systems or complex in-house development. MailCenter generates, sends, receives and archives e-invoices in the permissible formats XRechnung and ZUGFeRD and is therefore fully prepared for the requirements from 2027.
Specifically, MailCenter supports shipping:
- Automatic generation of XRechnung and ZUGFeRD 2.x directly from the SAP document flow
- Dispatch via e-mail, PEPPOL access point or government portals
- Validation of outgoing invoices against EN 16931 before shipment
- Archiving of e-invoices via SAP ArchiveLink incl. Document linking; GoBD conformity according to the connected archive
And at the reception:
- Automated receipt of invoices from e-mail inboxes, PEPPOL and government portals
- Reading and checking of XML data, transfer to the workflow for approval
- Complete transparency via process and IDoc monitoring
Advantages at a glance: SAP-certified, used in over 300 customer projects, short implementation time, compatible with SAP S/4HANA and SAP ECC.
Conclusion & Recommendation for Action
Anyone who is not yet able to ship in 2027 with a turnover of over €800,000 risks inadmissible invoices. Recommendation: start pilot operation by mid-2026 at the latest.
Request a non-binding demo of the MailCenter.
