For the January 1, 2025 A new legal regulation is coming into force that will change the daily work of many law firms – consciously or unconsciously: the introduction and implementation of the electronic invoicing in the B2B sector.
The upcoming changes will affect not only large law firms with their own IT department, but also small and medium-sized law firms – regardless of the right to deduct input tax.
What is an electronic invoice – and what will no longer be accepted in the future?
What law firms should know about the new legal situation – explained in an easy-to-understand way.
According to the new legal requirement, an electronic invoice is not to send a PDF via email, and also not Regarding scanned documents. The crucial point is that the invoice... possesses an electronic structure, the automatically processed can be.
That means:
- machine-readable format
- digital transmission
- standardized data structure
The following formats will apply from 2027 onwards. no longer as legally valid invoices:
- Simple PDFs without structured data
- scanned paper invoices
- Word documents or image files
Who is affected by the new regulation?
The obligation applies to all companies based in Germany, providing services to other companies – including law firms, notaries' offices and professional partnerships.
Law firms that occasionally conclude contracts with companies or obtain services from commercial providers must also prepare for the new requirements – both for the Create as well as the Process of invoices.
Schedule overview
? From January 1, 2025
All businesses, including law firms, must be able to issue electronic invoices. to receive and process.
? Until the end of 2026 – transition period
Invoices may still be sent in paper form or as a PDF – however only with the express consent of the recipient.
? From January 1, 2027
Invoices to businesses must be sent on a mandatory basis. electronically created and transmitted become.
Special case: Companies with an annual turnover of over €800,000 They are likely to be subject to from 2026 the obligation to issue electronic invoices.
What does this mean for everyday law firm life?
Many law firms already work digitally – be it via beA, DATEV export, or cloud-based law firm software. The introduction of e-invoicing, however, brings new challenges:
- Invoicing: In the future, invoices must be transmitted electronically in a structured manner.
- Accounting: Incoming invoices – e.g. from external service providers – must be processed digitally and archived in an audit-proof manner.
- Communication: Collaboration with accounting and tax advisors will become even more crucial.
The change therefore affects not only the accounting, but also the Office management, assistance and administrative processes.
What steps should law firms take now?
Review processes:
How are invoices currently created, sent, received, and processed?
Prepare technical equipment:
Is the law firm software suitable for structured invoices? Are there interfaces to tax advisors?
Set up billing address:
A central email address for receiving invoices simplifies organization – e.g. invoices@lawfirmname.de
Inform employees:
Anyone who works with invoices in a law firm should be familiar with the new requirements – including archiving obligations.
Easy implementation – with a solution that fits law firms
The good news: Implementation doesn't require complex IT systems or expensive software solutions. There are now providers who have specifically tailored their services to the needs of small and medium-sized enterprises – and also law firms.
One example is Uriot – a platform that digitizes the entire invoicing process while remaining easy to use.
✔️ Send and receive structured invoices in a legally compliant manner
✔️ Automatic archiving and forwarding to tax advisors
✔️ No technical knowledge required
✔️ Data protection compliant and easily integrated into everyday law firm operations
For many law firms looking for a pragmatic solution If you're looking for something, this could be a sensible next step.
Conclusion: Get informed now, benefit later
Electronic invoicing is coming – whether you're ready or not. Those who address the legal requirements and organizational changes now can avoid unnecessary stress and modernize internal processes at the same time.
It is worthwhile to gain clarity early on, to analyze your own law firm – and, if necessary, to take initial steps towards implementation.