E-Invoicing Overview
Objective
efsta's e-Invoicing module provides a comprehensive compliance solution that aligns with the latest EU regulations aimed at ensuring the accurate reporting of B2B transactions. Integrated as part of our EFR (Electronic Fiscal Register), this solution addresses the required structure and formatting for invoices in various scenarios (B2B, B2C, B2G), in addition to facilitating data transport and process monitoring. Designed with flexibility in mind, it is not tied to a specific document format (e.g., ZUGFeRD) or transport mechanism. Beyond meeting legal reporting obligations, efsta’s e-Invoicing solution also offers a secure, reliable, and seamless invoice management system through the efsta Portal.
Solution
Currently, efsta offers the e-Invoicing solution for two countries. Additional country-specific solutions are being rolled out gradually in accordance with local regulatory requirements.
Germany 
Our solution was initialized with the publication of PEPPOL XRechnung Deutschland B2G in March 2023. Germany is currently in the process of transitioning to mandatory B2B e-Invoicing, with key implementation phases commencing in 2025. Starting January 1, 2025, businesses are required to receive e-Invoices.
Issuing Invoices
Until the end of 2026, businesses can still issue paper invoices for B2B sales, although e-Invoices must comply with the new format unless the recipient agrees to a different electronic format. Companies with a turnover of up to EUR 800,000 from the previous year can continue using paper invoices or alternative electronic formats until the end of 2027.
Receiving Invoices
As of January 1, 2025, all businesses must be equipped to receive and process e-Invoices. Transitional regulations affect the issuance of invoices, but not their receipt. There is no prescribed method for issuing or transmitting invoices, nor is there a designated government platform for this purpose. efsta’s email solution has been developed to ensure compliance and security with German regulations.
Italy 
In Italy, B2B e-Invoicing via the SDI (Sistema di Interscambio) system has been mandatory since January 2019. This regulation mandates that all invoices be issued, transmitted, and received in a structured data format to facilitate automatic electronic processing in accordance with Italian law. Furthermore, companies must ensure their e-Invoices comply with Directive 2014/55/EU, and that secure, traceable archiving is maintained.
EFR Platform
The e-Invoicing functionality is part of a system with various architectural configurations within the EFR middleware. It can be deployed locally (e.g., in POS systems), on-premise for multiple clients, centralized (e.g., in ERP systems), or as a cloud-based service. Integrated into the efsta ecosystem, the EFR platform ensures secure data processing and transport, long-term archiving, and system management through the efsta Cloud Portal.
The fiscalization and e-Invoicing modules are non-exclusive, allowing for invoices that are fiscalized according to the relevant laws to be sent from the POS system to the customer in a structured format. Both functions can also operate independently, with the efsta Portal providing monitoring capabilities in either case.
To facilitate seamless integration of e-Invoicing into existing workflows, the ESR (efsta Simple Receipt) format has been expanded with additional data fields. Details on this extension are provided in the following chapters.
