Was ist eine E-Rechnung?

Die E-Rechnung steht ganz simpel für elektronische Rechnung. Bislang haben PDFs, JPEGs oder DOCs ebenfalls als elektronische Rechnungen gezählt – schließlich waren diese digitalisiert und wurden elektronisch versendet. Damit ist nun Schluss. Seit dem 1. Januar 2025 gilt eine E-Rechnung als solche, wenn sie in einem vorgesehenen elektronischen Format ausgestellt, übermittelt und empfangen werden kann sowie eine elektronische Weitergabe möglich ist. 

Zugegeben: Das strukturierte, elektronische Format klingt etwas befremdlich. Es ist aber der große Unterschied zu den bereits erwähnten Dateien. Denn: Die E-Rechnung stellt den Rechnungsinhalt in einem strukturierten und maschinenlesbaren Format dar, der automatisiert weiterverarbeitet werden kann. Damit ist eine durchgehend digitale Bearbeitung – von der Rechnungsausstellung bis zur -begleichung – möglich. 

Die Idee: Eine vollständige Digitalisierung der Prozesskette und damit eine Vereinfachung der Abläufe. Außerdem wird sichergestellt, dass Dokumente nicht mehr nachträglich veränderbar sind. 

Auch interessant: Das maschinenlesbare Format ist ein XML-Datensatz und für den Menschen nicht ohne Weiteres lesbar. Das ist wie beim Editor deines Computers mit Tausenden Zahlen und Zeichen. Zur Auslesung braucht es dementsprechend eine unterstützende Software. 

Is my club also affected by the e-invoicing requirement?

Yes, in principle, the e-invoicing requirement applies to all clubs and associations. Even though clubs are not profit-oriented businesses, they may still be subject to VAT for certain activities. However, the regulations include exceptions and transition periods: 

• Clubs that operate exclusively in non-commercial or charitable areas are exempt. This includes, for example, fundraising campaigns and voluntary activities without an economic purpose. 
• There is also no e-invoicing obligation for VAT-exempt services. In clubs, these can include participation fees, entry fees, course fees, and services related to youth welfare. 
• Likewise, small-value invoices of up to 250 euros (net) do not require e-invoices. 

E-invoicing obligation for clubs: In other words, clubs must use e-invoices for transactions related to asset management, special-purpose operations, and commercial business activities. It makes no difference whether or not the club uses the small business regulation.

E-invoicing: Transitional regulations for clubs

The introduction of the e-invoicing requirement does not mean that clubs must completely overhaul all their processes overnight. To make the transition more manageable, lawmakers have introduced transitional periods that give clubs time to adapt their structures and implement suitable software solutions. These deadlines vary depending on the annual turnover and are designed to ensure that smaller organizations with limited resources can keep up without becoming overwhelmed. 

• Transitional period: Until December 31, 2026, clubs – regardless of their turnover – may continue to send invoices in the usual format. 
• Extended transitional period: If the club’s total annual turnover is less than 800,000 euros, the club benefits from an extended transition period until December 31, 2027. 

Less than 800,000 euros in annual turnover likely applies to most clubs with fewer than 100 members. The catch: The invoice recipient must actively agree to receive the invoice in the traditional format. If this does not happen, you are required to issue an e-invoice in XML format. 

The transitional periods are not only a time buffer but also an opportunity for targeted preparation. Clubs can use this phase to organize internal training sessions for treasurers or financial officers, consult with tax advisors, or start pilot projects with smaller invoice volumes. This helps build routine before the obligation fully takes effect.

Important: The transitional regulations apply only to the issuance of e-invoices. If clubs receive goods or services related to asset management, special-purpose operations, or commercial business activities, they must also be able to receive e-invoices.

Practical examples: Which invoices are subject to the e-invoicing requirement?

Many club officials rightly ask themselves: What types of invoices will my club actually need to issue as e-invoices in the future? Using practical examples such as lease payments, ticket sales, or sponsorships, it becomes clear which transactions are affected by the requirement and where exceptions still apply. Here are a few examples that fall under the e-invoicing obligation: 

• Lease and rental invoices: These fall under the area of asset management and must be issued in e-invoice format. 
• Special-purpose operations: Income from events (tournaments) or ticket sales that serve the club’s purpose and exceed 250 euros are subject to the e-invoicing requirement. 
• Commercial business activities: Sponsorships, advertising revenue, or catering at club events must also be issued in the new e-invoice format. 

Another example includes income from club parties or social events. If food, beverages, or services are offered for a fee and the invoice amount exceeds 250 euros, the e-invoicing requirement also applies. This shows that even everyday club activities can be affected. 

These examples make it clear that e-invoicing is relevant for all clubs and that the commercial sector is particularly affected. Even if your club is exempt from the e-invoicing requirement until December 31, 2027, you should start preparing your organization now and set the course early.

Receiving and issuing e-invoices

To receive e-invoices, a simple email inbox is sufficient. However, the XML format is not easily readable. Therefore, you need accounting software that supports this machine-readable format. In most cases, modern accounting solutions can automatically import and process e-invoices, reducing manual effort and saving time.

To create e-invoices, you also need suitable accounting software. Ideally, you should use the same software that you use for reading incoming e-invoices. If your club already uses accounting software, it has likely been updated to meet the new legal requirements. If you don’t yet use software for incoming and outgoing invoices, there are many options on the market specifically designed for non-profit organizations and tailored to the needs of clubs. 

Important: The legal retention period of 10 years still applies. Therefore, cloud-based solutions are recommended, as they offer high security standards and automatic backups.

Conclusion: An important step toward digitalization in the club sector

The e-invoicing requirement marks an important step toward digitalization — including within the club sector. What may initially sound like additional bureaucracy actually offers many long-term benefits: less manual work, greater protection against manipulation, and simplified administration. The key is for clubs to use the transition periods to adapt their processes and invest in suitable software solutions. Those who act early will avoid stress as the deadline approaches and benefit from more efficient workflows. Even if your club currently falls under an exemption, it’s advisable not to delay the transition but to start preparing early.