In Germany, electronic invoices (e-invoices) are now mandatory for certain companies and public authorities. To ensure your invoice is recognized by the tax office, it must meet specific legal requirements. With Accountable, you can create e-invoices easily, securely, and fully compliant with GoBD. In this article, we’ll show you step by step how to create your e-invoice correctly, so you stay on the safe side and avoid potential issues during a tax audit.
What is an e-invoice?
An e-invoice is an invoice that is created, transmitted, and received entirely electronically—no paper involved. It must meet specific legal requirements to be accepted by the tax office, including GoBD compliance, authenticity of origin, integrity of content, and readability. E-invoices simplify digital bookkeeping and save time, as they can be processed directly in accounting software.
Requirements for a valid e-invoice
For your electronic invoice to be accepted by the tax office, it must:
Include all mandatory details under §14 UStG, e.g.:
Full name and address of both you (the service provider) and your client
Tax number or VAT ID
Invoice date
Sequential invoice number
Description of the service or product
Net amount, VAT amount, and total gross amount
Payment terms
Be stored unchanged:
The invoice must be digitally stored in its original format (e.g., PDF) throughout the retention period
No modifications or edits may be possible (GoBD-compliant)
Be traceable and auditable:
All data must be clearly linked to a specific business transaction
The invoice must be available for inspection by the tax office at any time
How to create an e-invoice in Accountable
Step 1: Create a new invoice
Open the Accountable app or the web version
Go to Invoices → Create new invoice
Step 2: Enter customer details
Customize the invoice template at your own pace
Add your client’s details and your own information
These details are saved automatically for future use
Step 3: Add service or product description
Enter the details of your service or product, including description, quantity, and price
Invoice number and service date are filled in automatically, but you can adjust them if needed
Step 4: Enter amount and VAT
Accountable automatically calculates the net amount, VAT, and total gross amount
Choose the correct VAT rate (e.g., 19%, 7%, or 0%)
Step 5: Review and send the invoice
Once everything is entered, you can save and send the invoice as a ZUGFeRD or XRechnung file
Accountable also generates a PDF if you want to save a copy
You can send the e-invoice directly via email to the client or download it first
Storage and proof for the tax office
When you create and send an e-invoice in Accountable, it is automatically archived in a GoBD-compliant manner. This means it is stored unchanged for the entire retention period and can be accessed at any time—whether for your own records or for a tax audit.
You can export the invoice or download a PDF if needed. Make sure not to modify the PDF after sending to ensure immutability. This way, you always have full proof of your invoices, meet legal requirements, and are well-prepared for audits.
Frequently Asked Questions (FAQ)
💡 Can I send my e-invoice by email?
Yes, this is allowed. The recipient must agree to receive the e-invoice, which can also be implied—for example, by paying the invoice.
💡 Does the invoice need to be digitally signed?
No. Since 2011, a qualified electronic signature is no longer required. Authenticity and immutability are ensured today through GoBD-compliant storage.
💡 Are the e-invoices I create with Accountable recognized by the tax office?
Yes! E-invoices created with Accountable meet all legal requirements. They are easy to create, securely stored, and accepted by the tax office.
💡 Can I edit the invoice after sending?
No. Once sent, the document cannot be modified to maintain immutability.