E-invoices for Shopify and WooCommerce

Shops selling to German businesses need e-invoices for those orders from 2027 or 2028. Sales to consumers are not affected.

What changes for shops

The mandate applies from 2027 if your previous year's turnover exceeded €800,000, and from 2028 without a threshold (§ 27(38) UStG); details in the guide to the e-invoicing mandate.

• Business customers (B2B): the invoice must be an e-invoice, that is XRechnung or ZUGFeRD in the EN 16931 profile (or another allowed format). A PDF from the shop is then no longer enough.
• Consumers (B2C): nothing changes for consumers.
• Small amounts: invoices up to €250 gross need not be e-invoices (§ 33 UStDV).
• Small businesses: may keep issuing other invoices (§ 34a UStDV).

Extensions for Shopify and WooCommerce

Extensions are planned that create a validated e-invoice automatically when a business customer orders; they are not available yet. Until then, connect your shop through the API or create single invoices for free in the invoice creator.

Frequently asked questions

Do I need an e-invoice for every order?

Only for orders from other domestic businesses for their business. According to the BMF letter of 15 October 2026 (para. 5) a breach is not objected to as long as you did not know and could not have recognised with the care of a prudent businessperson that a business ordered for its business – so ask in checkout whether a business customer is buying.

How do I correct an e-invoice, for example after a return?

If an e-invoice is mandatory, its correction must be an e-invoice too, using the invoice type for a correction (§ 31(5) UStDV; BMF letter of 15 October 2026, para. 20). Which invoice type to use for which correction is not technically fixed yet; for VAT any workable way is fine as long as the original invoice and the correction together clearly give the right details (para. 21). During the transition periods a correction may also be made without an e-invoice (Federal Ministry of Finance FAQ). A "Gutschrift" in the VAT sense, by contrast, is an invoice the customer issues itself (self-billing, § 14(2) sentence 5 UStG).

Sources

• § 14 UStG and § 27(38) UStG (German)
• § 31 UStDV, § 33 UStDV and § 34a UStDV
• BMF letter of 15 October 2026 (German)
• FAQ on the e-invoice (Federal Ministry of Finance, German)

As of 19 October 2026. This guide is not tax advice.