PDF Only (E-Invoice Disabled)

The PDF only option creates a readable PDF without embedded structured XML data. Since 2025, German VAT law classifies such a document as an other invoice, not an e-invoice.

When PDF only can be suitable

• For invoices to consumers, where the German B2B e-invoice obligation does not apply
• During an applicable statutory transition period
• For small-amount invoices up to EUR 250 or other statutory exceptions
• When your recipient expressly accepts an unstructured electronic format in a permitted case
• For internal drafts that have not yet been issued as an invoice

Transition periods for domestic German B2B transactions

As of August 2026, the summary is:

• Until December 31, 2026, all invoice issuers may still use an other invoice
• With prior-year turnover of no more than EUR 800,000, this option continues until December 31, 2027
• From January 1, 2028, an e-invoice is generally required for affected domestic B2B transactions

Paper invoices and electronic other invoices are treated differently by law; in permitted cases, a PDF generally requires the recipient's consent. Also check applicable exceptions and special cases.

Recommendation

Use PDF + XML or XML only as soon as the recipient, legal situation, or process requires a structured e-invoice. Billance supports creation and validation but cannot determine whether an exception or transition rule applies to your individual case.