E-invoices in Germany: who needs them, from when
Selling to consumers, you need no e-invoice. What applies to business customers in Germany from 2027 and 2028, with the finance ministry's dates.
Invoices to consumers need no e-invoice. The duty only applies between two businesses that are both established in Germany.
Every business in Germany has had to be able to receive e-invoices since 1 January 2025. Issuing them to business customers in Germany becomes a duty on 1 January 2027. If your turnover the year before was 800,000 € or less, it starts on 1 January 2028.
What counts as an e-invoice
An e-invoice is a file in a structured format that software can read. The ministry names XRechnung and ZUGFeRD from version 2.0.1, without the MINIMUM and BASIC-WL profiles. A plain PDF does not count, even when it comes by email.
What it means for your shop
- You only sell to consumers: nothing changes for your invoices. The PDF stays a PDF.
- You are a Kleinunternehmer under § 19 UStG: you are exempt from issuing e-invoices. You still have to be able to receive them, from a supplier for instance.
- You also sell to businesses in Germany: invoices up to 250 € gross are exempt. For the others you will need software that makes XRechnung or ZUGFeRD from 2027 or 2028.
Source: https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html (as of 23 March 2026, in German). Whether an exception applies to you is a question for your tax adviser.
What the app does not do
The app makes invoices, delivery notes and credit notes as PDF files. It is built for shops that sell to consumers. Not part of it:
It makes no XRechnung and no ZUGFeRD, on any plan.
It does not receive or check e-invoices sent to you.
It is not tax advice.
Next
What the app does for invoices to consumers is on the home page. Questions on tax and on the notes an invoice carries are answered on the support page.