What is an E-Invoice in B2B Business Transactions?

In business transactions between companies, you are free to choose your invoice format. This means you can create paper invoices, PDF invoices, or electronic invoices. If you use a purely electronic invoice format, you must reach an agreement with your contractual partner. This agreement can be reached through an informal consent, a framework agreement, or by actual practice in conjunction with silence on the part of the contractual partners. Electronic invoices include invoices that are issued and transmitted in an electronic format (§ 14 paragraph 1 p. 7 and 8 UStG, Tax Simplification Act 2011). Also, individually agreed contractual provisions must be observed.