The digitalization of the catering industry reached a new, legally binding stage at the beginning of 2025. While recent years focused primarily on the introduction of electronic recording systems and the associated cash register notification obligations, the focus has now shifted to invoicing between companies. The introduction of mandatory e-invoicing for domestic B2B transactions presents restaurant operators, caterers, and hoteliers with new organizational challenges. It is no longer just about the mere transmission of invoice data in digital form, but about compliance with specific structured formats that enable automated processing. This article explains the requirements applicable since January 1, 2025, as well as the transition periods and exceptions relevant to the catering industry.
The New Definition of E-Invoicing from 2025
Since January 1, 2025, the understanding of what legally constitutes an electronic invoice has fundamentally changed. An e-invoice (E-Rechnung) within the meaning of the new legal requirements is no longer just any invoice transmitted electronically. Rather, it refers exclusively to invoices issued, transmitted, and received in a structured electronic format that allows for electronic processing [1]. A simple PDF document or a scanned paper invoice no longer meets these criteria and is henceforth classified as an “other invoice” (sonstige Rechnung).
For the catering industry, this means that for business with other companies—such as hosting corporate events, business lunches, or supplies from wholesalers—the technical requirements for handling formats such as ZUGFeRD or XRechnung must be established. The structured format ensures that tax-relevant data can be read directly into accounting systems without manual intermediate steps, which is intended to reduce error rates and increase efficiency in the long term.
The General Obligation to Receive for Restaurant Businesses
One of the most important innovations that has been in effect for all German companies since January 1, 2025, is the obligation to receive e-invoices. Every catering business that receives services from other domestic companies must be technically capable of receiving e-invoices in a structured format [1]. This particularly affects incoming invoices from food and beverage suppliers, energy providers, or landlords.
It is not permissible to refuse the receipt of an e-invoice by citing a lack of technical equipment. Since the issuance of e-invoices for the service provider is still subject to certain transition periods, but the recipient must already be prepared, restaurateurs should ensure that their accounting software or tax advisor can process these formats. Consent from the recipient to receive an e-invoice is no longer required for transactions from 2025 onwards, provided it is a B2B service.
Transition Rules for Issuing Invoices
Although the obligation to receive came into force immediately, the legislator has granted generous transition periods for the issuance of invoices to facilitate the transition for companies. Until the end of 2026, every invoice-issuing company is still permitted to use “other invoices”—i.e., paper invoices or PDF documents—for domestic B2B transactions [1]. This gives catering businesses time to adapt their invoicing systems.
The rules for issuance will only become stricter starting in 2027, at which point the e-invoice obligation will apply to companies of certain turnover sizes. Nevertheless, it is recommended to plan the transition early, as many large suppliers are already switching to sending structured e-invoices to optimize their own processes. As the recipient of the service, the restaurateur is then already obliged to archive and process these correctly.
Exceptions for Small Amounts and Small Businesses
There is significant relief for daily catering business: The obligation to issue an e-invoice generally does not apply to small-value invoices (Kleinbetragsrechnungen). Invoices whose total amount does not exceed 250 EUR gross can continue to be issued as “other invoices,” for example, in paper form as a classic hospitality receipt [1]. This is particularly relevant for the standard restaurant business, where guests request an invoice after consumption.
In addition, services provided by small businesses (Kleinunternehmer) within the meaning of the Value Added Tax Act (Umsatzsteuergesetz) are exempt from the e-invoicing obligation [1]. Restaurateurs who are exempt from VAT due to low turnover do not have to create structured e-invoices for their B2B customers, provided they do not exceed the corresponding turnover limits. These exceptions serve to keep the bureaucratic burden for micro-enterprises and minor transactions within a proportionate framework.
Practical Conclusion and Recommendation
The introduction of e-invoicing is a central component of modern tax administration and affects the catering industry equally in its roles as a service provider and a buyer of goods. While the readiness to receive has been mandatory since 2025, there is still a time buffer for one’s own invoicing to business customers. Nevertheless, restaurant operators should use the time to review their digital processes. Since tax requirements are complex and the individual circumstances of each business—from turnover size to technical equipment—vary, it is strongly recommended to coordinate the concrete implementation with a qualified tax advisor. General statements about possible cost savings or universal software solutions cannot be made due to the complexity of the legal requirements.
