What the receiving obligation since 1 Jan 2025 actually means
Unlike the staggered issuing obligation (which phases in through 2028), the receiving obligation applies without a transition period: since 1 Jan 2025, every business based in Germany must be able to accept an e-invoice from another domestic business. That affects you as a Shopify merchant the moment you purchase B2B services, from agencies, suppliers or software vendors.
Crucially, the receiving obligation does not depend on your turnover. Even small businesses under Section 19 VAT Act and companies still in the issuing transition period must be able to accept e-invoices. We cover the exact issuing timeline in our article on the e-invoice mandate and the 2025–2028 phased plan.
An e-invoice is not the same as a PDF
A legal e-invoice is a structured, machine-readable data set per the European standard EN 16931, not a scanned or emailed PDF. Two formats are common in Germany: XRechnung (pure XML) and ZUGFeRD (a PDF/A-3 with embedded XML, so both human- and machine-readable).
For receiving this means being able to accept and read the structured component. Technical validation is recommended before posting, but it is not a condition for accepting the file in the first place. We compare the formats in ZUGFeRD vs XRechnung.
- XRechnung: pure XML format, common in the public-sector (B2G) space.
- ZUGFeRD: PDF/A-3 with embedded XML, ideal for mixed B2B workflows.
- Standard EN 16931: shared European basis for both formats.
- Classic PDF or paper: does not meet the e-invoice definition.
How to set up receiving cleanly
Technically the entry barrier is low: for pure receiving, an email inbox is enough. Before posting and deducting input VAT, check the format, readability and mandatory details; technical validation is useful but not required merely to receive the file.
At least the structured component must be retained in its original and unimpaired form. If the visible part of a hybrid document contains additional tax-relevant information, retain that part too. The Finance Ministry also states that storage outside a GoBD-compliant system does not by itself automatically breach Section 14b of the German VAT Act.
The B2B workflow: receiving and sending in one flow
Separate incoming supplier invoices from outgoing customer invoices. EU B2B goods sales follow the requirements for intra-community supplies. Certain cross-border services can instead fall under reverse charge. Both require suitable records and evidence, but they are different tax cases.
With belegio, e-invoices (ZUGFeRD/XRechnung) are created automatically from every Shopify order, hosted in Frankfurt, GDPR-compliant. If you also want to pass the documents into accounting, connect Shopify directly to sevdesk or Lexware Office. For how automatic document delivery works in general, see automatic invoicing with belegio.
Mapping B2B tax logic correctly
Domestic taxable sales commonly use 19% or 7% VAT; exemptions and special cases need separate assessment. EU consumer distance sales can be taxed at destination and reported through OSS. A valid VAT ID alone is not complete evidence for an exempt goods supply.
This logic does not belong in a manual spreadsheet but in an automated workflow. We compare how to book orders without media breaks in automate Shopify accounting. Austrian and Swiss shops have their own thresholds too, such as the small-business limit of €55,000 gross in Austria or the VAT obligation from CHF 100,000 turnover in Switzerland.
Avoiding common pitfalls
Most mistakes happen not when sending, but when receiving and retaining documents. Keeping only a rendering instead of the authoritative structured original may fail the retention requirements. The receiving obligation is independent of whether you already have to issue e-invoices yourself.
- Keeping only a PDF rendering instead of the authoritative structured original.
- Ignoring the receiving obligation because no issuing obligation applies yet.
- Not verifying the VAT ID for EU B2B: reverse charge becomes contestable.
- Not validating mandatory details under Section 14 VAT Act before booking.
