Whether it is freight invoicing, toll statements, or credit notes for subcontractors, creating and checking invoices is one of the most time-consuming tasks in day-to-day freight forwarding operations. With the legal requirement for e-invoicing in the B2B sector, digital invoice processing is becoming increasingly important for all transport companies. This article explains what an e-invoice is, how it works, which formats are relevant, and how a Transport Management System (TMS) can support and automate the billing process.
What Is an E-Invoice?
An e-invoice (electronic invoice) is an invoice that is created, transmitted, and received in a structured electronic format. Its contents are machine-readable, allowing software systems to automatically recognize and process the data directly without the need for manual data entry. Typical components and data fields include:
- Invoice number and invoice date
- Name, address & VAT ID number of the invoice issuer and recipient
- Date of service and delivery
- Individual invoice items (e.g. freight rates, diesel surcharges, toll costs)
The key difference compared to a paper invoice or a standard PDF file lies in its structured, machine-readable format. The data does not need to be entered manually but can be transferred directly into an ERP system, accounting software, or a Transport Management System.
Receiving and Issuing E-Invoices: What Applies When?
When it comes to mandatory e-invoicing in domestic B2B transactions, two aspects need to be distinguished, as they are often confused:
- Receiving requirement: Since January 1, 2025, companies have been required to be able to receive and process e-invoices.
- Issuing requirement: Transitional rules apply to the creation and sending of e-invoices and are being phased out gradually. The decisive factor is the invoice issuer’s revenue in the previous year.
During the transition period, paper invoices may continue to be issued; other electronic formats, such as a standard PDF file, are permitted with the recipient’s consent. From a legal perspective, however, such a PDF invoice is already classified as another type of invoice and not as an e-invoice within the meaning of the law.
As deadlines, revenue thresholds, and exemptions can differ in detail and may continue to evolve, companies are advised to review the current requirements before implementing e-invoicing in their own organization. A detailed overview is available in the article on e-invoicing in the Logistics Guide.
Abgrenzung: E-Rechnung vs. einfache PDF vs. OCR-Erfassung
Nicht jedes digitale Dokument ist automatisch eine E-Rechnung im gesetzlichen Sinne. Die Unterschiede zwischen den Formaten im Überblick:
| Feature | Standard PDF | PDF with OCR Capture | E-Invoice (e.g. ZUGFeRD / XRechnung) |
| Structured data | No | No (data is interpreted) | Yes (fixed data structure according to EN 16931) |
| Machine readability | No | Limited (optical recognition) | Fully machine-readable |
| Error susceptibility | High (manual processing) | Medium (misinterpretation possible) | Very low (direct data import) |
| Status in B2B transactions | Not an e-invoice within the meaning of the law | Not an e-invoice within the meaning of the law | Legally recognized |
Important: A standard PDF sent by email does not legally qualify as an e-invoice, but rather as an unstructured electronic document. Subsequent processing using OCR does not change this, as the data is merely interpreted rather than transmitted as a structured data set.
Which E-Invoicing Formats and Transmission Methods Are Available?
In electronic invoicing, a distinction is made between the format (data structure) and the transmission method (how the invoice is sent).
Important Formats
- XRechnung: A purely structured XML format without a visual PDF interface. It is primarily used for transactions with public-sector clients (B2G).
- ZUGFeRD: A hybrid format that combines a human-readable PDF file with an embedded XML file. It is widely used in the private B2B sector and in logistics.
Both formats meet the requirements of the European standard EN 16931. Which format is most suitable depends on the recipient and the specific use case. A detailed comparison of the two formats, including the different ZUGFeRD profiles, can be found in the article on ZUGFeRD.
Important Transmission Methods
- Peppol: An international network for the standardized and secure exchange of electronic documents.
- EDI: Traditional electronic data interchange via established direct connections.
- Email & Interfaces: Transmission of structured data sets via email attachment or API.
Benefits of E-Invoicing
- Cost and time savings: Significant reduction in processing times within accounting.
- Automated reconciliation: Direct comparison of incoming invoices with the rates stored in the TMS.
- Faster payment processing: Shorter approval cycles enable more reliable liquidity planning.
- Legal compliance & transparency: Consistent compliance with GoBD requirements and the European standard EN 16931.
Practical Example: Incoming Invoice from a Subcontractor
A freight forwarding company commissions a subcontractor to carry out a transport. The agreed charges are €1,200 for freight and a €150 flat-rate toll fee. With e-invoicing, the process works as follows:
- Receipt: The subcontractor submits the e-invoice via the agreed transmission method.
- Automatic data capture: The TMS reads the structured data set. The invoice number, individual line items, and total amount are available in the system without any manual data entry.
- Target/actual comparison: The extracted values are automatically compared with the stored transport order.
- Approval or clarification: If the amounts match, the invoice is forwarded for payment. If there are discrepancies, the system stops the process and assigns the case to dispatch for clarification.
- Archiving: The invoice is stored in its original format in an audit-compliant manner.
As a result, manual effort is limited to cases where actual discrepancies occur, instead of having to check every incoming invoice individually.
How CarLo Supports the Process
The CarLo Transport Management System serves as the central data platform for the entire invoicing process:
- Outgoing invoices: CarLo generates ZUGFeRD- and XRechnung-compliant documents directly from the recorded order and calculation data.
- Incoming invoices: Incoming e-invoices from subcontractors are automatically read and compared in the background with the agreed freight rates.
- System integration: Flexible interfaces (EDI / API) ensure that all billing data is transferred seamlessly to the financial accounting system.
Conclusion: From Administrative Effort to Automated Freight Billing
E-invoicing is far more than just a legal requirement: it is a key driver of digitalization and automation in the freight forwarding industry. By eliminating manual data entry, logistics companies save valuable time, prevent overpayments on incoming invoices, and establish streamlined, future-ready administrative processes.
FAQ: Frequently Asked Questions About E-Invoicing
That depends on the timing and the company. Since 2025, a standard PDF file has legally been classified as another type of invoice rather than as an e-invoice within the meaning of the law. During the applicable transition periods, however, it may still be sent with the recipient’s consent. As these transitional arrangements expire, this option will gradually be phased out, with the invoice issuer’s revenue in the previous year being the decisive factor.
ZUGFeRD combines a human-readable PDF file with an embedded XML file and is primarily used in the B2B sector. XRechnung, on the other hand, is a purely structured XML format and is mainly required by public-sector clients (B2G). A detailed comparison, including the different ZUGFeRD profiles, can be found in the article on ZUGFeRD.
A TMS such as CarLo serves as a central data platform. It automatically generates ZUGFeRD- or XRechnung-compliant outgoing invoices based on the recorded order data. For incoming invoices, the system reads the structured data and compares it directly with the stored freight agreements.
Yes. E-invoices must be stored in their original electronic format, including the embedded structured data, in a way that ensures they remain unaltered, readable, and audit-compliant throughout the statutory retention period in a digital archive.