What happens if my invoice is not compliant?

A non-compliant invoice can be rejected and, for VAT purposes, may be treated as not properly issued — which can jeopardise the buyer's input-VAT deduction and expose you to correction requests. Getting the format and VAT right matters.

Germany · e-invoicing mandate

Germany's 2027 B2B e-invoicing mandate: what Shopify merchants must do

Q: When does Germany's B2B e-invoicing mandate start?

Since 1 January 2025 every German business must be able to receive EN 16931 e-invoices. Sending becomes mandatory from 1 January 2027 for businesses with prior-year turnover above €800,000, and from 1 January 2028 for all remaining businesses.

Q: Which formats are accepted?

Any format that meets the European standard EN 16931. In Germany that is typically XRechnung (a pure XML invoice) or ZUGFeRD (a hybrid PDF with the XML embedded inside it).

Q: Does the invoice have to go over the Peppol network?

No. Germany mandates the format, not the transmission channel. A ZUGFeRD invoice can be delivered by email (by agreement with the buyer); Peppol is one option among several.

Q: Does this apply to B2C orders?

No. The mandate covers domestic B2B transactions between businesses established in Germany. Consumer (B2C) invoices are not in scope.

Last updated 23 July 2026

If you sell B2B into Germany from Shopify, the paper or PDF invoice you send today will not be enough. Germany is phasing in mandatory structured e-invoices (XRechnung / ZUGFeRD), and the big deadline — sending — lands on 1 January 2027. Here's exactly what changes, and what a Shopify store needs to do about it.

What is actually changing

Under Germany's Growth Opportunities Act (Wachstumschancengesetz), a compliant B2B invoice must be a structured electronic invoice that follows the European standard EN 16931. A PDF is not a structured e-invoice — it's just a picture of one. The rules roll out in stages so businesses can prepare.

Date	What becomes mandatory
1 Jan 2025	Every German business must be able to receive EN 16931 e-invoices. Paper/PDF still allowed to send (with the buyer's consent) during the transition.
1 Jan 2027	Businesses with prior-year turnover above €800,000 must send e-invoices for domestic B2B.
1 Jan 2028	All remaining German businesses must send e-invoices for domestic B2B.

Who this hits first: if your German turnover was over €800k last year, your 2027 invoices to business customers must be structured e-invoices. Everyone else follows in 2028 — but buyers increasingly expect them now, and you must already be able to receive them.

XRechnung vs ZUGFeRD — what counts as compliant

Two formats dominate in Germany, and both satisfy EN 16931:

XRechnung — a pure XML invoice. Machine-readable, no visual layout. Common for public-sector and larger buyers.
ZUGFeRD — a hybrid: a normal-looking PDF with the EN 16931 XML embedded inside it. Your buyer sees a familiar PDF; their software reads the structured data. This is the friendliest option for most SMB B2B.

How the invoice reaches your buyer

A common misconception: that you must join the Peppol network. You don't — Germany mandates the format, not the channel. A ZUGFeRD invoice can be delivered by email (by agreement with the buyer), which is how most German SMB e-invoicing already works. Peppol is a great option when your buyer is on it, but it's not required.

The part everyone underestimates: VAT correctness

An EN 16931 invoice is validated. If the numbers don't add up to the cent — net, VAT and gross — it can be rejected. Pulling clean figures out of Shopify is harder than it looks:

Whether your prices include or exclude tax changes how net and VAT are derived.
Rounding differences can leave net + VAT off from gross by a cent — enough to fail validation.
Selling to a VAT-registered business in another EU country usually means reverse charge (0% VAT, with the correct legal note) — and the buyer's VAT number should be checked against VIES.

Get any of these wrong and you're not compliant, even if the format is perfect.

Zeppol handles all of this — Germany-first

Zeppol turns your Shopify orders into EN 16931-valid XRechnung & ZUGFeRD invoices, gets the VAT right (reverse charge and VIES included), and delivers them by email and over Peppol. Built for the 2027 deadline. Join the early-access list.

Frequently asked questions

When does Germany's B2B e-invoicing mandate start?

Receiving has been mandatory since 1 January 2025. Sending becomes mandatory from 1 January 2027 for businesses with prior-year turnover above €800,000, and from 1 January 2028 for everyone else.

Which formats are accepted?

Any format meeting EN 16931 — in Germany, typically XRechnung (pure XML) or ZUGFeRD (a PDF with the XML embedded).

Do I have to use the Peppol network?

No. Germany mandates the format, not the channel. ZUGFeRD invoices can be sent by email (by agreement); Peppol is optional.

Does this apply to B2C orders?

No — only domestic B2B between businesses established in Germany. Consumer invoices are out of scope.

What if my invoice isn't compliant?

It can be rejected and, for VAT purposes, treated as not properly issued — which can affect the buyer's input-VAT deduction and create rework for you.

This guide is general information for Shopify merchants, not legal or tax advice. Rules and thresholds can change and edge cases exist — confirm your obligations with a qualified tax adviser.