General Questions About E-Billing

An e-invoice within the meaning of EU Directive 2014/55/EU and the German E-Invoicing Regulation (ERechV) is an invoice that is transmitted exclusively in a structured, electronic format, for example in XRechnung format. A simple PDF or scan of an invoice does not meet these requirements.

The Treesoft E-Invoice Toolkit expands your invoicing software with all the features you need to send and receive e-invoices. With the Treesoft E-Invoice Toolkit, you can even convert your PDF invoices into XRechnung or ZUGFeRD invoices fully automatically and send them by email. Of course, you can customize the workflow for the automatic processing of your PDF invoices in the Treesoft E-Invoice Toolkit to suit your individual business requirements and circumstances.

The most common formats for e-invoices are XRechnung and ZUGFeRD. Unlike traditional paper invoices or PDF invoices, e-invoices are structured in such a way that they can be processed automatically. The following formats are distinguished:

• XRechnung is a standardized XML format that is primarily used in the public sector in Germany.
• ZUGFeRD (Central User Guide of the German Electronic Invoice Forum) is a hybrid format that combines XML and PDF.

The Treesoft E-Invoice Toolkit supports both formats. When converting your PDF invoices, you can choose whether you want to convert them to an XRechnung or ZUGFeRD invoice.

No, a PDF document alone does not qualify as an e-bill, as it is not machine-readable in accordance with legal requirements. Scanned paper bills or unstructured formats are also not considered e-bills.

However, with the Treesoft E-Invoice Toolkit, you can easily convert an existing PDF invoice into an XRechnung or ZUGFeRD invoice. The only prerequisite for conversion is that the information relevant for an XRechnung or ZUGFeRD invoice is available in the PDF invoice as text and not as graphics.

Receiving and checking e-invoices in accordance with EU standard EN 16931 has been mandatory in the B2B sector since January 1, 2025.

Unlike receiving e-invoices, there is a transitional arrangement for sending e-invoices (see FAQ: Are there transitional arrangements for sending e-invoices?).

Yes, from January 1, 2025, to December 31, 2026, all invoice issuers may continue to decide whether they wish to issue and send an e-invoice or another type of invoice.

•  Paper invoices may be used without restriction during this period.
• Electronic invoices in PDF format (e.g., sent by email) are only permitted if the recipient has given their prior consent.

If the invoice issuer’s turnover in the previous year was less than EUR 800,000, the transition period is extended until December 31, 2027.

But why wait? With our GoBD-compliant Treesoft E-Invoice Toolkit, there is no need for a costly conversion of your ERP system. The toolkit expands the software you use for invoicing and provides you with all the functions you need for e-invoicing. The future can be that simple!

Yes, there are the following exceptions to the e-invoicing requirement, among others:

• Tax-exempt deliveries and services pursuant to Section 4 Nos. 8 to 29 of the German Value Added Tax Act (UStG) are exempt from the electronic invoicing requirement.
• According to the Annual Tax Act 2024, small businesses are not required to send e-invoices, but they must be able to receive them and are also required to check them.
• Small invoices under EUR 250 gross (Section 33 UStDV). However, the receipt of invoices over EUR 250 must be guaranteed.
• The exchange of invoices with non-EU countries is not affected by the e-invoicing requirement in Germany.

E-billing supports all common types of invoices—such as outgoing invoices, credit notes, partial or advance invoices, and final invoices—provided they are created and transmitted in a structured electronic format such as XRechnung or ZUGFeRD. These formats are machine-readable and enable automated processing.

The most common types of invoices include:

• invoice
• partial invoice
• final invoice
• partial invoice
• credit
• cancellation invoice
• invoice correction

These invoice types also exist in traditional invoices. However, in electronic form, they must be structured and correctly labeled.

The Treesoft E-Invoice Toolkit automatically substitutes (i.e., replaces) the invoice type based on the text designation in the PDF invoice to be converted, such as “Invoice,” and writes the corresponding code into the XRechnung.

Companies are legally obliged to ensure tax compliance by checking incoming invoices. This includes formal, factual, and mathematical checks.

The Treesoft XRechnung Validator included in the Treesoft E-Invoice Toolkit performs the formal check and shows you whether all mandatory information is present.

If you check a received XRechnung with the Treesoft XRechnung Validator included in the Treesoft E-Rechnung Toolkit and it detects this error, contact the invoice issuer and ask them to correct it. The invoice issuer is obliged to provide you with a properly issued, error-free XRechnung.

If desired, the Treesoft XRechnung Validator can automatically return the corresponding incorrect XRechnung to the invoice sender by email using a stored, freely customizable template. Invoice verification has never been so easy!

Yes, discounts and rebates can be included in e-invoices. Formats such as XRechnung and ZUGFeRD offer structured fields for specifying payment terms, discount periods, and percentage deductions.

The Treesoft E-Invoice Toolkit supports the use of discounts and rebates. Discounts are possible at the item level (e.g., volume discounts) and at the document level (e.g., price reductions) and are correctly evaluated by the software.

The XRechnung is based on an XML format that is primarily intended for machine processing and is not suitable for visual inspection. To view an XRechnung, you therefore need a viewer.

The Treesoft E-Invoice Toolkit includes the Treesoft XRechnung Viewer, which clearly displays the information contained in the XML file. Best of all, the Treesoft XRechnung Viewer is free to use!

Yes, it is possible that the XRechnung may differ from the PDF invoice. This can be the case, for example, in the event of an attempted fraud. A so-called “man-in-the-middle attack” can be used to intercept the file and change its contents. Some customers have already reported such an attack to us, in which the account details were manipulated and the invoice amount ended up with the attacker.

The XRechnung is legally binding. In most cases, the XRechnung is automatically processed and posted. We therefore strongly recommend that you check any XRechnungen you receive. You can use our Treesoft XRechnung Validator to check your XRechnungen.

The difference between a cancellation invoice and a credit note lies primarily in their legal significance, accounting practice, and the type of correction. In practice, the two terms are often confused, but they are not the same thing.

A cancellation invoice (also known as an invoice correction) cancels an invoice that has already been issued. A corrected counter-invoice with negative amounts is created. The negative invoice amount invalidates the original invoice, as the cancellation offsets and thus cancels the original invoice amount. A cancellation invoice involves recalculating the items originally invoiced. A cancellation invoice must always refer to the original invoice to be canceled.

A credit note is used to reduce an invoice amount that has already been invoiced, for example, in the case of a discount granted due to a complaint. Unlike a cancellation invoice, a credit note does not result in a recalculation of the items.

The Treesoft E-Invoice Toolkit supports both cancellation invoices and credit notes and evaluates them correctly.

A partial invoice is used to invoice a (partial) service that has already been provided. An advance invoice is used to invoice a partial amount, whereby the service has yet to be provided.

A partial invoice is always net in the final invoice, and a partial invoice is gross and must be deducted.

The Treesoft E-Invoice Toolkit takes these tax requirements into account for the correct deduction of partial invoices and advance invoices in a final invoice.

A token is a digital billing unit. The Treesoft E-Invoice Toolkit uses tokens to bill for transactions performed, such as converting a PDF invoice into an XRechnung or ZUGFeRD invoice.

In the setup wizard, you enter the data required to set up the Treesoft E-Invoice Toolkit, such as the legally correct and complete company name. This information is a basic requirement for creating an XRechnung or ZUGFeRD invoice.

We will automatically set up your personal token account. The token account is then used to bill your transactions carried out via the Treesoft E-Invoice Toolkit, such as converting a PDF invoice into an XRechnung or ZUGFeRD invoice.

The data you enter will, of course, be treated as strictly confidential and processed exclusively internally by Treesoft. Your data will not be passed on to external service providers, as we attach great importance to data protection.

The Treesoft E-Invoice Toolkit charges for transactions such as converting a PDF invoice into an XRechnung or ZUGFeRD invoice via tokens. The number of tokens required for a transaction can be found in the current price list:

Prices

You can order token packages for the Treesoft E-Invoice Toolkit via our online shop and use them to top up your token account:

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The larger the token packages are, the cheaper the price per token.

In the Treesoft E-Invoice Toolkit, you can view your current balance at any time and get an overview of the transactions you have made.

The use of the Treesoft XRechnung Viewer is free of charge, i.e., no tokens are charged for this.

Treesoft stands for maximum transparency, so you can view your current token balance and previous transactions at any time in the Treesoft E-Invoice Toolkit! To do this, select the Token Balance command in the Tools menu. There you will also find an overview of the tokens billed for each transaction.

If your token balance for the Treesoft E-Invoice Toolkit has been used up, you can order a new token package via our online shop. Your token account will not be automatically recharged, i.e. you must actively place an order for a token package.

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The tokens will be credited directly to your token account and will then be immediately available to you in the Treesoft E-Invoice Toolkit.

You do not enter into an automatic subscription when you use the Treesoft E-Invoice Toolkit. No order will be placed without your express active purchase in our online shop.

When you set up your token account, we will give you 500 tokens so that you can thoroughly test all the features of the Treesoft E-Invoice Toolkit.

Token packages can only be ordered and optional subscriptions to the Treesoft E-Invoice Toolkit can only be taken out via our online shop.

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A subscription is a regularly recurring, contractually agreed usage relationship for a product or service.

We offer subscriptions for the Treesoft E-Invoice Toolkit via our online shop. Purchasing a subscription for the Treesoft E-Invoice Toolkit is optional. This is a monthly recurring fee. By taking out a subscription (BASIC, PLUS, or PRO), the number of tokens and thus the costs charged for a transaction are reduced.

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The easiest way to find the subscription that best suits your individual requirements is to use our calculation tool.

A subscription to the Treesoft E-Invoice Toolkit is billed on a monthly basis. Payment is made each month using the payment method used when ordering the subscription in the online shop.

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A subscription to the Treesoft E-Invoice Toolkit is automatically renewed for another month if it is not canceled in writing at least 14 days before the end of the term.

To cancel your subscription, simply send an email to:

• e-rechnung.support@treesoft.de

We will confirm the cancellation of your subscription in writing by email and store it in your token account.

After your subscription ends, billing via your token account will be switched to the “FREE” option. From this point on, the number of tokens required for a transaction will be based on the terms and conditions applicable to the “FREE” option at that time. You can, of course, use up your token balance and order more tokens from our online shop if necessary.

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Yes, the Treesoft XRechnung Viewer is and will remain free of charge—we promise! 

We only charge tokens in accordance with the current price list for converting, validating, and creating an XRechnung using the Treesoft E-Rechnung Toolkit. However, the costs are negligible compared to the consumption, labor, and postage costs for printing, bagging, franking, and subsequently sending invoices in paper form!

Prices

The Treesoft E-Invoice Toolkit currently supports the following e-invoice formats

• ZUGFeRD 2.2 / EN 16931
• XRechnung UN/CEFACT CII (Cross Industry Invoice) / EN 16931

Support for the UBL (Universal Business Language) format for XRechnung will be implemented in the Treesoft E-Invoice Toolkit in June 2025.

The Treesoft E-Invoice Toolkit supports all common invoice types for e-invoices. These include, among others:

• invoice
• partial invoice
• partial invoice
• final invoice
• cancellation invoice
• credit

The Treesoft E-Invoice Toolkit automatically substitutes (i.e., replaces) the invoice type based on the text designation in the PDF invoice to be converted, such as “Invoice,” and writes the corresponding code into the XRechnung.

A configuration file is required to convert a PDF invoice into an e-invoice (XRechnung and ZUGFeRD invoice) using the Treesoft PDF2XRechnung Converter. The configuration file classifies the information contained in the PDF invoice, i.e., assigns it to the corresponding BT fields (business terms) in the XRechnung.

There is a charge for creating such a configuration file. You can order it directly from our online shop:

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Your configuration file is linked to your personal Treesoft token account and automatically loaded when you start the Treesoft E-Invoice Toolkit.

To create a configuration file for the Treesoft PDF2XRechnung Converter, we need corresponding sample PDF invoices that contain the information required for an e-invoice (see FAQ: What are the requirements for creating an e-invoice from a PDF invoice?).

You can upload your sample PDF calculations directly to us using the form on our website:

• https://treesoft.de/software/treesoft-e-rechnung-toolkit/pdf2xrechnung-converter

The configuration file for the Treesoft PDF2XRechnung Converter is created with the utmost care by specially trained employees at Treesoft. The internal tool Treesoft XRechnung Configurator, which is used to create the configuration files, analyzes the text contained in the PDF invoice to be converted on a 1:1 basis. No AI or OCR text recognition is used in this process to prevent misinterpretation (e.g., AI hallucinations or errors in OCR text recognition).

In the configuration file, the information contained in the PDF invoice is classified, i.e., assigned to the corresponding BT fields (business terms) in the XRechnung.

If necessary, the Treesoft E-Invoice Toolkit performs a substitution, i.e., it replaces the text contained in the PDF invoice with the corresponding value or code in the XRechnung. For example, the text “Germany” is replaced by the code “DE.”

The substitutions and default values, if the relevant information cannot be found in the PDF invoice, can be stored in the Options dialog box (Tools menu, Options command or the key combination [CTRL]+[SHIFT]+[O]) under the Configurator branch.

You print the invoice—the easiest way is directly using the Treesoft PDF Printer provided—to a PDF file in a specified directory, and the Treesoft E-Invoice Toolkit automatically takes care of everything else:

Treesoft PDF2XRechnung Converter monitors the directory and, as soon as a PDF file is saved there, it opens it automatically.

The software then classifies the PDF file using the configuration file created for you and assigns the result to the corresponding BT fields (business terms) in the XRechnung.

Treesoft PDF2XRechnung Converter then automatically creates the XRechnung or ZUGFeRD invoice and saves it under the file name you specified in the directory you specified for outgoing invoices.

Upon request, the XRechnung or ZUGFeRD invoice will be automatically sent to your customer using the stored email text template.

You can configure the automatic conversion and subsequent automatic sending of your XRechnungen or ZUGFeRD invoices individually to suit your requirements and, for example, customize the text template for email dispatch according to your preferences.

Simply print the invoice from your ERP system (or your invoicing software such as Microsoft Excel/Word) as a PDF file, and you’re done!

To convert your PDF invoices into XRechnung or ZUGFeRD invoices using the Treesoft PDF2XRechnung Converter, you need a configuration file (see FAQ: What is required to convert a PDF invoice into an e-invoice?). If you have received an email stating that it is linked to your token account, you can convert your PDF invoices into an XRechnung or ZUGFeRD invoice as follows:

• Start the Treesoft E-Invoice Toolkit.
• Call up the converter via the wizard selection (Quick Start menu, Select Wizard command, or [F3] key).
• In the subsequent dialog box, select the PDF invoice you want to convert.
• To save the XRechnung or ZUGFeRD invoice, select the Save command in the File menu or use the keyboard shortcut [CTRL]+[S].

Treesoft PDF2XRechnung Converter saves the XRechnung or ZUGFeRD invoice in the specified directory. You can then send it to the invoice recipient via email using your email client.

Using the Options dialog box (Tools menu, Options command, or the keyboard shortcut [CTRL]+[SHIFT]+[O]), you can activate automatic file storage and archiving under the branch Separate files for incoming invoices and outgoing invoices and customize it to suit your requirements and circumstances.

TIP
The Treesoft E-Invoice Toolkit features directory monitoring for automatic conversion and independent sending of your PDF invoices.

The Treesoft E-Invoice Toolkit is installed locally as a desktop application on your PC (on-premises). The software creates the XRechnung or ZUGFeRD invoice on your PC.

Your customer and billing data will not be transferred. Processing therefore takes place exclusively on your PC.

The XRechnung or ZUGFeRD invoice is sent using the Treesoft E-Invoice Toolkit via your email account with your stored email address. This means you send your e-invoices yourself and do not pass on your customer and invoice data to third parties.

If desired, the Treesoft E-Invoice Toolkit can automatically send the created XRechnung or ZUGFeRD invoice via your configured email client.

In order to create an e-invoice from your PDF template using the Treesoft PDF2Xrechnung Converter, all information relevant to the e-invoice must be stored as text and not as graphics so that it can be read. We then create a configuration file for a fee in which the relevant information is classified, i.e., assigned to the corresponding BT fields (Business Term) in the XRechnung.

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The following basic requirements must be met to ensure error-free conversion of a PDF invoice:

• The PDF invoice should be form-based.

• There is one unit available for each position.

• The applicable tax rate is specified for each item.

• All different document types, such as invoices, partial invoices, final invoices, cancellation invoices, and credit notes, have an identical content structure.
  If this is not the case, several conversions are required.

Yes, Treesoft PDF2X Converter requires a configuration file to convert a PDF invoice into an XRechnung or ZUGFeRD invoice.

Our free invoice templates for Microsoft Excel/Word and LibreOffice Calc/Writer come with a predefined configuration file for Treesoft PDF2XRechnung Converter. If you use these invoice templates without changing the layout, you don’t need to order the initial setup.

However, if you use your own invoice templates or customize the layout of the invoice templates provided, you will need to create an individual configuration file. You can order this directly from our online shop. Instead of manually creating invoices with Microsoft Office or LibreOffice, we recommend using Treesoft XRechnung Creator. This allows you to easily generate your XRechnungen or ZUGFeRD invoices.

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Subtotals are not provided for in XRechnung, although they are used in many invoices. However, Treesoft PDF2XRechnung Converter also supports the conversion of PDF invoices with subtotals. The subtotals are transferred as discounts at item level with the corresponding text. The text for the discount lists all items to which the subtotal refers.

Yes, Treesoft PDF2XRechnung Converter takes these into account correctly. As required by law, partial invoices are deducted net and partial payments are deducted gross.