E-Invoicing in Germany

Since the beginning of 2026, MANN+HUMMEL has been aligning its invoicing processes with the German e-invoicing regulations and related digital compliance requirements. This enables the company to receive and process electronic invoices via email. In accordance with the German Growth Opportunities Act (Wachstumschancengesetz), Section 14 (1) of the German Value Added Tax Act (UStG), the exchange of electronic invoices must be ensured in an interoperable manner according to EN 16931 (in line with the requirements of Directive 2014/55/EU). By using the digital business platform SupplyOn, we can now also accept and efficiently process new electronic invoice formats and complies with the digital requirements following the amendments introduced by the Growth Opportunities Act in Germany.

MANN+HUMMEL offers several channels for the submission of electronic invoices, allowing suppliers to choose the method that best fits their business requirements:

• Email Submission – Electronic invoices may be submitted via email in one of the accepted e-invoice formats.
• EDI Connection – Suppliers with an Electronic Data Interchange (EDI) connection can transmit invoices directly through a standardized system-to-system integration.
• WebEDI Portal (Purchase Order Flip) – Suppliers can create and submit invoices through the WebEDI portal by converting an existing purchase order into an invoice using the purchase order flip functionality.

To ensure efficient processing, all submitted invoices must comply with the accepted e-invoice formats and applicable regulatory requirements.

The following formats are approved for MANN+HUMMEL e-invoicing:

XRechnung:

• The XRechnung format is an XML-based semantic data model and is structured so that it can be processed by computer systems, but is not directly readable by humans.
• Permitted syntaxes: UBL (Universal Business Language), CII (UN/CEFACT Cross Industry Invoice)
• Complies with the EN standard EN16931

ZUGFeRD:

• The ZUGFeRD format is a cross-industry data format and combines a human-readable PDF document (PDF/A-3) with a machine-readable XML file, whereby the PDF document must be a human-readable representation of the XML file.
• Permitted syntaxes: CII (UN/CEFACT Cross Industry Invoice)
• Complies with the EN standard EN16931

Not permitted:

• Profiles "MINIMUM" and "BASIC-WL"
• PDF invoices
• ZUGFeRD invoices in a version older than 2.0.1 are not permitted

Note:

According to the amendment of the German Value Added Tax Act (UStG) through the Growth Opportunities Act (Wachstumschancengesetz), PDF invoices are, by definition under Section 14 UStG, now only considered “other invoices”. These remain permitted until 31.12.2026 (for companies with total revenue of €800,000 or more) or until 31.12.2027 (for companies with total revenue below €800,000). Total revenue always refers to the revenue of the previous calendar year.

To ensure receipt, distribution, and the highest possible level of automated processing, in addition to the legal requirements, there are also requirements that MANN+HUMMEL suppliers must ensure in their electronic invoices:

To ensure receipt, distribution, and the highest possible level of automated processing, in addition to the legal requirements, there are also specific requirements that MANN+HUMMEL suppliers must ensure in their electronic invoices. Here are some of the most important requirements:

• Org ID (Customer Number): This must be stated as an address addition below the company name in all invoices, credit notes, and other invoice-related correspondence.
• Purchase Order Number: Every invoice must include the purchase order number and the corresponding purchase order line item numbers.
• Supplier Number and Org ID: These must be stated on the invoice.
• Individual Invoices: A separate invoice must be sent for each purchase order. Consolidated invoices covering multiple purchase orders are not desired.
• File Formats: Invoices may only be sent as PDF files. Attachments to the invoice must be integrated into the electronic invoice (ZUGFeRD, XRechnung).

These requirements are designed to increase the efficiency and accuracy of invoice processing and ensure that all relevant information is transmitted correctly and completely.