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Germany's e-invoicing mandate 2025 to 2028: what Shopify merchants need to know

When you must receive and issue e-invoices in Germany, which exceptions apply and which formats count – short and clear.

Published 6 October 2026

Since 2025, Germany’s e-invoicing mandate is changing how businesses exchange invoices. For Shopify merchants the key point is: invoices to consumers are not affected. If you also sell to other businesses in Germany, you should know the deadlines.

General overview, not tax or legal advice. Check individual cases with your accountant.

What is an e-invoice?

An e-invoice is an invoice in a structured electronic format that software can read automatically and that follows the European standard EN 16931. A plain PDF is not an e-invoice, even when sent by email. Accepted formats include XRechnung and ZUGFeRD from version 2.0.1 – except the MINIMUM and BASIC-WL profiles. Other structured formats are possible if issuer and recipient agree on them and they are interoperable with the standard.

Deadlines

From What applies
1 January 2025 All businesses in Germany must be able to receive e-invoices. An email inbox is enough.
2025 and 2026 Transition: invoices to other businesses may still be sent on paper or – with the recipient’s consent – in other electronic formats such as PDF.
1 January 2027 Businesses with more than €800,000 prior-year turnover must generally issue e-invoices to other domestic businesses. Smaller businesses may still use the previous forms in 2027.
1 January 2028 Generally all businesses must issue e-invoices to other domestic businesses.

Exceptions

No e-invoice is needed, among others, for:

  • invoices to consumers (B2C),
  • small-value invoices up to €250 gross (including VAT),
  • invoices from small businesses under the German small-business rule,
  • travel tickets.

What it means for your Shopify store

  • If you only sell to consumers, you don’t have to issue e-invoices – but you must be able to receive them, for example from your suppliers.
  • If you also sell to businesses in Germany, you need e-invoices for those orders from 2027 or 2028 at the latest.
  • One format for all: if every invoice is an e-invoice anyway, that simplifies creation. For consumers and other cases outside the mandate, the rule still applies: you may send the invoice electronically only with the recipient’s consent.

How Invoice Autopilot handles it

Invoice Autopilot creates every final invoice and credit note as a PDF/A-3 with embedded ZUGFeRD/Factur-X XML in the EN 16931 profile – for consumers and businesses alike. People read the PDF, accounting software reads the XML. Before release, the app validates every document and stores a validation report. More in the docs on e-invoices.

Sources