Many companies currently assume that their existing intercompany processes will continue to function unchanged in the future – especially if invoices are exchanged internally via SAP IDocs.
However, this assumption should be critically examined.
From January 1, 2027, electronic invoicing will be mandatory for domestic B2B transactions. The decisive factor is not the transmission method, but the legally relevant invoice document. This must be in a structured, country-specific e-invoice format, machine-readable, and archived in an audit-proof manner.
A standard SAP IDoc typically does not meet these requirements. It is a technical format for controlling processes and for posting transactions – but not a tax-relevant invoice document. This is precisely where a misunderstanding arises in many intercompany scenarios:
What has previously been considered a purely internal process may in the future fall under the regular requirements for electronic invoices.
Furthermore, international structures increase complexity. While Germany focuses on structured e-invoicing, many EU countries are moving towards mandatory e-invoicing models and reporting obligations. Intercompany processes must therefore increasingly be considered across borders.
In practice, it turns out that companies often try to expand existing processes only selectively – for example, by additionally generating an e-invoice format alongside the IDoc. However, these approaches often lead to parallel process structures, increased coordination efforts, and potential inconsistencies.
From our perspective, a clearly structured approach is therefore advisable:
Intercompany invoices should be viewed as a continuous end-to-end process, with a clear separation between the business and technical levels.
Specifically, this means:
- The e-invoice is the leading, legally relevant document in outgoing transactions.
- The input is processed centrally and uniformly.
- The IDoc remains for internal posting and process control, but does not take over the role of the invoice.
This approach creates transparency, reduces complexity and enables a uniform process landscape – for both national and international requirements.
Intercompany invoicing will no longer be a purely technical issue. Companies should ensure early on that their processes are sound from both a business and technical perspective – and focus on a scalable, consistent overall process.
Do you need individual and process-optimizing advice? We are happy to help.
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