Since 1 January 2025, a uniform regulation for electronic invoicing has been in effect across the EU. Landlords can also be affected, as they are considered to be engaged in business activities. Whether an e-invoice is mandatory depends on who the tenants are:
- Private individuals as tenants → No e-invoice required; paper or PDF invoices are still permitted.
- Commercial tenants → E-invoicing is mandatory, which also applies to service charge statements (Nebenkostenabrechnungen).
What landlords must observe now
Regardless of their VAT liability status, all landlords must be able to receive electronic invoices – a simple email inbox is sufficient for this purpose. Existing tenancy agreements remain valid, but in the event of changes or rent increases, an additional e-invoice is necessary.
Companies in the real estate industry, including brokers and property managers (WEG-Verwalter), must receive, process, and electronically archive e-invoices. A physical printout as proof is not sufficient.
Which invoice formats are permissible?
There are two legally compliant e-invoice formats:
X-Rechnung (XML file, only machine-readable)
ZUGFeRD-Rechnung (Hybrid: PDF + XML, readable by humans and machines)
Transitional arrangement: From 2025, companies must be able to receive e-invoices. From 2027, sending them is mandatory for companies with a turnover of more than 800,000 Euro. From 2028, the obligation applies to all companies.
Exceptions to the e-invoicing obligation
Small businesses (Kleinunternehmer with a turnover up to 25,000 €) do not have to issue e-invoices, but they must be able to receive them.
Small-value invoices under 250 € (e.g., garage rentals) may continue to be issued in paper form.
Tip: Switching to e-invoicing early avoids stress and potential errors in billing.
Note
This article serves as general information and was carefully prepared by the editorial team at Lexo.Tax. Personal tax advice can only be provided within the framework of a membership with Lexo.Tax – and exclusively to the legally permitted extent according to § 4 Nr. 11 StBerG (Tax Consultancy Act).