www.simplify-data.de
Since 2025, electronic invoicing has gradually become mandatory for domestic B2B transactions in Germany. WooCommerce shop owners need to know whether and when they are affected, which formats apply and what needs to change in the shop and in accounting. This article outlines deadlines, exemptions and practical steps (as of November 2026).
Please note: this article does not replace tax advice. Please consult your tax adviser on how the rules apply to your business.
What is an e-invoice?
Under Section 14 of the German VAT Act (Umsatzsteuergesetz, UStG), an electronic invoice is issued, transmitted and received in a structured electronic format that allows electronic processing. The format must comply with the European standard EN 16931. Alternatively, issuer and recipient can agree on another format, provided the data can be fully and correctly converted into a compliant one.
In practice: a PDF is not an e-invoice. Since 2025, a PDF invoice sent by email counts as an "other invoice", just like a paper invoice.
XRechnung and ZUGFeRD
According to the German Federal Ministry of Finance (BMF), the formats commonly used in Germany, XRechnung and ZUGFeRD from version 2.0.1, meet the requirements, with ZUGFeRD excluding the MINIMUM and BASIC-WL profiles.
| Format | Structure | Human-readable |
|---|---|---|
| XRechnung | pure XML file | only with a viewer |
| ZUGFeRD | PDF with embedded XML file (hybrid) | yes, via the PDF part |
For ZUGFeRD, the structured XML part is what counts for tax purposes, not the PDF image.
Who is affected?
The e-invoicing obligation applies to transactions between businesses both established in Germany (B2B). For a WooCommerce shop this means:
- Sales to consumers (B2C): no e-invoicing obligation. You can continue to issue PDF or paper invoices. An e-invoice to consumers would only be permitted with their consent.
- Sales to businesses in Germany (B2B): the obligation applies once the transition periods end.
- Sales to businesses abroad: not covered by the German domestic obligation, although other countries' rules may apply.
If you run a mixed shop, you need to be able to tell whether a customer is buying as a business. Typical indicators are a company name and a VAT identification number in the checkout.
Exemptions
Even for B2B transactions, no e-invoice is required in cases including:
- small-amount invoices up to EUR 250 gross (Section 33 UStDV)
- tickets that count as invoices
- supplies by small businesses under the small business scheme (Section 34a UStDV)
- certain VAT-exempt supplies
Deadlines at a glance
| Period | Receiving | Issuing |
|---|---|---|
| since 1 January 2025 | All domestic businesses must be able to receive e-invoices | Other invoices (paper, PDF) still allowed, electronic ones with recipient's consent |
| until 31 December 2026 | as above | Transition rule applies to all businesses |
| 1 January to 31 December 2027 | as above | E-invoice mandatory, except where prior-year turnover was up to EUR 800,000; EDI still permitted |
| from 1 January 2028 | as above | E-invoice mandatory for all domestic B2B supplies unless an exemption applies |
The EUR 800,000 threshold refers to the issuing company's total turnover in the previous year, so for 2027 it is the 2026 turnover. If you turn over more than EUR 800,000 in 2026, you must issue e-invoices for domestic B2B supplies from 1 January 2027. For many merchants, that is only weeks away.
EDI (Electronic Data Interchange) refers to direct, structured data exchange between business partners, common in wholesale, for example.
Receiving: this already applies
Regardless of issuing, since 1 January 2025 your business must be able to receive e-invoices from suppliers. This also applies to small businesses. According to the BMF, an email inbox is sufficient for this.
Receiving alone is not enough, though. You also need to be able to read, check and store the XML file. Invoices must be retained for eight years, and for e-invoices at least the structured part must be kept in its original form. A printed image of the invoice does not replace the original.
What this means for your WooCommerce shop
Out of the box, WooCommerce does not create tax-compliant invoices. This is usually handled by extensions or by a connected ERP or accounting system. This leads to two typical approaches:
- Invoice in the shop: an invoicing plugin generates the invoice directly in WooCommerce. Check whether it can output XRechnung or ZUGFeRD in a permitted profile and whether it distinguishes between B2B and B2C orders.
- Invoice in the ERP or accounting system: the order is passed to an external system that creates the invoice. The integration must then supply all data required for the e-invoice, such as company name, address, VAT ID, line items, tax rates and delivery date.
The second approach in particular shows how clean your shop data is. Missing mandatory details in the checkout can hardly be added later.
Checklist for WooCommerce merchants
- Clarify your customer mix: what share of your orders goes to domestic businesses?
- Check the turnover threshold: was your total turnover in 2026 above EUR 800,000? Then the obligation applies from 2027.
- Decide where invoices are created: in the shop or in the ERP?
- Ensure the format: XRechnung or ZUGFeRD from version 2.0.1, not in the MINIMUM or BASIC-WL profiles.
- Adapt the checkout: reliably capture company name and VAT ID for business customers.
- Organise receiving: set up an inbox, a viewer and forwarding to accounting.
- Check archiving: store the XML files unaltered and retrievable for eight years.
- Test: check sample invoices with a validator and coordinate with your tax adviser.
How Simplify Data can help
Simplify Data connects WooCommerce shops to ERP and CRM systems. Our WooCommerce-Schnittstelle exports order data as XML or JSON and delivers it via webhook, so the downstream system can create invoices with complete data. The tax assessment remains with your tax adviser. View the WooCommerce interface