What the e-invoice mandate actually means
An e-invoice contains structured invoice data that software can process. A plain PDF or an order confirmation without that dataset is an “other invoice”. XRechnung and compliant ZUGFeRD profiles are common suitable formats.
The German obligation generally covers transactions between domestic businesses. Consumer sales and cross-border cases are not automatically covered. Exceptions include small-business issuers, invoices up to €250, transport tickets and certain supplies exempt under §4 UStG.
The 2025–2028 timetable
Receiving and issuing have different deadlines. Receiving generally has no transition period. For the 2027 issuing relief, the relevant previous-year turnover belongs to the issuer, not the recipient.
A plain PDF requires recipient consent during the transition; paper does not have that consent requirement. The separate permission to retain certain EDI procedures until the end of 2027 should be checked for the particular system.
| Period | Receiving | Issuing in covered domestic B2B transactions |
|---|---|---|
| 2025–2026 | Generally enable reception | Paper allowed; PDF with consent |
| 2027 | Still required | Generally structured e-invoice; paper/PDF relief if prior-year turnover ≤ €800,000 |
| From 2028 | Still required | Structured e-invoice; statutory exceptions remain |
Receiving obligation: what already applies since 2025
An email inbox can be enough to receive an e-invoice. Checking, matching and retaining it still require a traceable process. Keeping only a printout or a rendered view of XML is insufficient.
Retain at least the structured portion in its original form and protect it against unnoticed changes. Supplementary information and attachments can also require retention. Converting everything into a PDF does not replace this process. See receiving e-invoices.
Why Shopify can't do ZUGFeRD or XRechnung natively
Shopify order confirmations are not automatically compliant structured e-invoices. Documents generated through Order Printer also need to be checked for their actual contents and format. A simple PDF does not meet the structured-format requirement.
Shopify supports tax features, including EU tax and OSS settings. These are separate from issuing a German e-invoice: tax calculation, document format and retention are different tasks.
How to make your Shopify store e-invoice ready
First identify which orders actually fall within the obligation. Then select an invoicing app or accounting integration that supports the required format, invoice details and retention in your specific workflow. Not every order must become a German B2B e-invoice.
With belegio you can automatic invoicing with belegio, including ZUGFeRD and XRechnung. If you prefer to stay in your existing accounting workflows, connect your store directly instead: for example with sevdesk or with Lexware Office. We're happy to help you choose and set things up. Take a look at our services.
What to prepare before the deadlines
Even though the full issuing obligation only kicks in around 2027/2028, you should act early. The receiving obligation already applies, and a clean e-invoice infrastructure saves stress and error sources later.
Check your master data (VAT ID, complete § 14 mandatory details), clarify your B2B share volume, and decide whether you create documents from within Shopify or via your accounting system. If you also sell cross-border, keep an eye on Austria (small-business threshold of EUR 55,000 gross since 2025) and Switzerland (VAT liability from CHF 100,000 turnover).
