E-Invoice via Email? What Applies Legally – and What Advantages Peppol Has as a Transmission Path
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Why Classic Invoice Sending via Email Is Reaching Its Limits
Many companies rely on a well-established process for invoice sending: generate PDF, send via email to the customer – done. This saves postage, is fast, and has become established in everyday business. However, this practice is no longer legally secure in every case today – especially with regard to the upcoming e-invoicing mandate in Germany.
The central question is not only whether a PDF attachment legally qualifies as an invoice, but also whether the e-invoice via email even meets the legal requirements for data protection and format. This is where Peppol comes into play as a structured and secure transmission path.
First, let’s clarify terms: A real e-invoice is not simply a PDF. According to EU Directive 2014/55/EU and § 14 UStG, it is a structured electronic invoice that can be processed by machine – for example in XInvoice or ZUGFeRD format.
Such structured invoices can theoretically be sent via email, for instance as an XML file in the attachment. In practice, however, unstructured PDFs are often sent that do not meet the requirements of a legally compliant e-invoice. The term “e-invoice via email” is therefore often incorrect – at least not in the sense of legally required standards.
Die zentrale Frage ist dabei nicht nur, ob ein PDF-Anhang rechtlich als Rechnung gilt, sondern auch, ob die E-Rechnung via E-Mail überhaupt den gesetzlichen Anforderungen an Datenschutz und Format genügt. Hier kommt Peppol als strukturierter und sicherer Übertragungsweg ins Spiel.
The Schleswig-Holstein Higher Regional Court issued an important ruling in December 2024: Simply sending invoices via email with TLS transport encryption is not sufficient if they contain personal data. End-to-end encryption is required, which is not available in most email systems.
Although the ruling concerned a B2C case, the data protection requirements are also relevant in the B2B environment – for example, with invoices to freelancers or sole proprietors. Anyone who regularly transmits personal data in invoices should reconsider their transmission methods.
Why the Transmission Path Is Becoming Increasingly Important
In discussions about e-invoicing, file formats are often the focus. Equally crucial, however, is the question of how an invoice is transmitted. E-invoicing via email brings various challenges:
When sending e-invoices via email, reliable logging is lacking.
Delivery can fail without being noticed.
Data protection is not reliably guaranteed.
Archiving and validation must be done manually.
A structured transmission via a closed, secure network can compensate for these weaknesses – and that’s exactly what Peppol offers.
Obwohl das Urteil einen Fall im B2C-Bereich betraf, sind die datenschutzrechtlichen Anforderungen auch im B2B-Umfeld relevant – etwa bei Rechnungen an Freiberufler oder Einzelunternehmen. Wer also regelmäßig personenbezogene Daten in Rechnungen übermittelt, sollte seine Versandwege überdenken.
Why the Transmission Path Is Becoming Increasingly Important
In discussions about e-invoicing, file formats are often the focus. Equally crucial, however, is the question of how an invoice is transmitted. E-invoicing via email brings various challenges:
When sending e-invoices via email, reliable logging is lacking.
Delivery can fail without being noticed.
Data protection is not reliably guaranteed.
Archiving and validation must be done manually.
A structured transmission via a closed, secure network can compensate for these weaknesses – and that’s exactly what Peppol offers.
Transparency in E-Invoice Sending – Simply Track Peppol Messages
The screenshot shows our web interface for tracking automatically sent e-invoices – including via Peppol. In many companies, the sending of structured invoices already runs automatically today, e.g., via an ERP system connected to our solution.
With the integrated log viewer, users always maintain an overview of:
the status of sent e-invoices,
the transmission path used (e.g., Peppol),
any errors or feedback from the network.
Especially with audit-proof and standardized transmission paths like Peppol, this transparency is crucial – for example, to provide seamless proof of transmission upon request from a business partner.
The interface helps document processes comprehensibly – without additional tools or technical effort.
Who Should Act Now?
Companies that regularly send invoices – whether to business partners or public contractors – should check at the latest now:
- Do we send structured invoices or only PDFs?
- How are these transmitted – email, platform, or network?
- Do our invoices contain personal data?
- Can we guarantee delivery securely and documented?
Anyone who wants to rely on automated, audit-proof processes will have to say goodbye to simple PDF sending in the long run. A connection to Peppol is no longer a major hurdle: Solutions like b.invoice or web.invoice enable easy entry without requiring extensive IT projects.
Conclusion: Sending E-Invoices via Email Is Not a Future Model
Sending e-invoices via email is still common practice in many companies – but is no longer legally and technically future-proof. Sending unstructured PDFs via email meets neither data protection requirements nor machine processing requirements.
With the mandatory introduction of structured e-invoices in Germany, the transmission path also becomes crucial. Peppol offers a data protection-compliant and economically sensible solution here. Companies that switch today not only secure legal certainty – but also make their processes fit for the future.
Contact: Jannik Stamm, Head of EDI
Phone: +49 40 359641 259
Email: jstamm@besitec.com
