--- title: "Electronic invoicing: requirements and administration" slug: "elektronische-rechnung-voraussetzungen-und-verwaltung" updated: 2026-05-12T08:57:18Z published: 2026-05-12T08:57:18Z canonical: "help.frisbii.com/elektronische-rechnung-voraussetzungen-und-verwaltung" --- > ## Documentation Index > Fetch the complete documentation index at: https://help.frisbii.com/llms.txt > Use this file to discover all available pages before exploring further. # Electronic invoicing: requirements and administration ## Preliminary Remarks Since January 1, 2025, electronic invoices have been mandatory in business-to-business (B2B) transactions in Germany. "With an e-bill, invoice information is transmitted electronically, received automatically and processed further. This enables end-to-end digital processing from the creation of the invoice to the payment of the invoice amounts." (Source: [What is an e-invoice?](https://www.e-rechnung-bund.de/e-rechnung/was-ist-eine-e-rechnung/)) The e-invoice can be downloaded as ZUGFeRD or XRechnung in the Merchant Backend and in Self Service. Automatic dispatch by email in ZUGFeRD format takes place for purchases and, if activated in the Merchant Backend, for recurring invoices. **What is the difference between ZUGFeRD and XRechnung?** ZUGFeRD is a so-called hybrid format (PDF/A-3), consisting of a visible PDF part in which a machine-readable XML part is embedded. In contrast, the XRechnung is a pure XML file. --- ## Prerequisites The following requirements apply to electronic invoices: 1. In the Merchant Backend in the menu item [**Settings > Financial > Invoice Settings**](/frisbii-media/docs/rechnungsverwaltung) in the **Invoice Management** tab, the**"Electronic Invoice Settings**" form must be completed. > [!TIP] > **Note**: If the form is not completed, no e-invoices will be created automatically. 2. A **buyers reference** must be maintained at the end customer. > [!TIP] > **Note**: No so-called buyers reference is generally required for the creation of e-invoices between companies (B2B area). It is mandatory in the B2G sector. More information on the buyers reference can be found here: [FAQ about the buyers reference](https://www.e-rechnung-bund.de/faq/leitweg-id/) The buyers reference can be specified when [creating a customer](/frisbii-media/docs/diekundenübersicht) or subsequently by [editing the customer information](/frisbii-media/docs/übersicht). ![](https://cdn.document360.io/b84e1b5d-2ba6-4465-8c62-fb45a2f31314/Images/Documentation/image(947).png) 3. In **the B2B context**, the **VAT number** must be maintained. If this is not specified, the name of the company will not appear in the XML file. ![](https://cdn.document360.io/b84e1b5d-2ba6-4465-8c62-fb45a2f31314/Images/Documentation/image(948).png) --- ## Call up electronic invoice ### Automatic dispatch The **PDF invoice in ZUGFeRD** is automatically sent to the end customer by email. - On purchase. - For recurring invoices, if these have been activated in the Merchant Backend. In the menu item **Settings >** **Financial > Invoice Settings** in the **Invoice Management** tab, recurring invoices can be activated or deactivated for all customers. In the **customer account** in the **subscription detail view** in the **action bar** , the sending of invoices can be specifically deactivated (if recurring invoices are activated in the general invoice settings). ![](https://cdn.document360.io/b84e1b5d-2ba6-4465-8c62-fb45a2f31314/Images/Documentation/image(949).png) The xml file can be opened in a PDF reader (e.g. Adobe) as an attachment. ![](https://cdn.document360.io/b84e1b5d-2ba6-4465-8c62-fb45a2f31314/Images/Documentation/5127f8b3-4efc-47e3-ab88-6a19888966dc) ### Manual download The invoice (both ZUGFeRD and XRechnung) can be downloaded in the Merchant Backend and in Self Service, even if the sending of recurring invoices is deactivated. - **Merchant Backend** In the menu item **Invoices** or in the [**Customer Account**](/frisbii-media/docs/aufbau-des-kundenaccounts) open the corresponding invoice in the detailed view. The invoice (PDF + XML) and the XRechnung (pure XML file) can be downloaded in the **action bar** . ![](https://cdn.document360.io/b84e1b5d-2ba6-4465-8c62-fb45a2f31314/Images/Documentation/image(950).png) - **Self Service** In the **Invoices** tab, end customers can download both invoices themselves. ![](https://cdn.document360.io/b84e1b5d-2ba6-4465-8c62-fb45a2f31314/Images/Documentation/image(951).png) --- ## Price Calculations **Discounts and taxes are calculated per line item** Discounts and taxes are always calculated per individual line item – not based on the total sum of all items. This means: for each invoice line item, the tax is first deducted, and then the discount is calculated. Only after that are the line items added together to form the total. **Rounding differences with multiple line items or discounts** Since each line item is rounded individually, minor discrepancies in the final total may occur when there are multiple line items and/or discounts. These rounding differences are system-inherent and correct. **Sample Invoice** | INDIVIDUAL PRICE GROSS | TAX 7 % (÷ 1.07) | NET PRICE | DISOCUNT 13 % (or x 0.87) | NET AFTER DISCOUNT | QUANTITY | TOTAL NET | | --- | --- | --- | --- | --- | --- | --- | | 4.99 € | 0.33 € | 4.66 € | 0.61 € | 4.06 € | 9 items | 36.52 € | | 8.99 € | 0.59 € | 8.40 € | 1.09 € | 7.31 € | 1 item | 7.31 € | | | Tax in total: 3.56 € | | Discount in total: 6.58 € | | 43.83 € | | | + 7 % Tax in total | 3.56 € | | | **= Total** **gross** | **47.39 €** | **Tax is not calculated twice in the total** Tax is determined exclusively at the line item level. In the total, the already-calculated tax amount is simply carried over – it is not recalculated there. This ensures that no tax is applied twice in the final total. **Verification: individual purchase vs. combined purchase** As a consistency check: if a customer purchases each line item individually, the resulting values must be identical to those of a combined purchase of all items in a single order. If the results differ, a calculation error is present.