Mandatory B2B e-invoicing in Shopify: XRechnung, ZUGFeRD and Factur-X for Germany and France

If your Shopify store sells to businesses in Germany or France, the classic PDF invoice is on its way out. In Germany every business must be able to receive e-invoices since 1 January 2025, and issuing them becomes mandatory in phases until 2028. In France every business must be able to receive them from 1 September 2026, and small and medium-sized businesses will have to issue them from 1 September 2027.

This guide explains what an e-invoice really is (and why a PDF is not one), which formats are used, which dates apply to you, how to invoice a business in another EU country without VAT and how to get it all sorted in Shopify in a few minutes.

Mandatory B2B e-invoicing: what changes

An e-invoice is not a PDF sent by email. It is an invoice in a structured format that the customer's software can read without retyping anything, compliant with the European standard EN 16931. It can be a pure XML file or a hybrid PDF with the XML embedded. The obligation covers sales between businesses (B2B); sales to consumers do not change.

Shopify does not generate this type of invoice out of the box: the invoices you print from an order are documents to read, not files to import. So if you sell to businesses, you need an app or invoicing software that produces the right format.

XRechnung, ZUGFeRD and Factur-X: what each one is

Format	What it is	Where it is used
XRechnung	A pure XML file (UBL or CII) with the German rules on top of EN 16931. It does not look like a document: the customer's software reads it.	Germany: mandatory for the public sector and widely requested between businesses.
ZUGFeRD	A human-readable PDF/A-3 with a CII XML embedded. It counts as an e-invoice from version 2.0.1, except for the MINIMUM and BASIC-WL profiles.	Germany, between businesses.
Factur-X	The same hybrid format as ZUGFeRD under its French name (Factur-X 1.07 is equivalent to ZUGFeRD 2.3).	France: one of the three base formats of the reform, alongside UBL and CII.

If you sell to several countries, the practical approach is to generate both the ZUGFeRD / Factur-X PDF and the XRechnung for every invoice: the customer keeps whichever their software accepts.

Germany: E-Rechnung deadlines

The obligation applies to sales between businesses established in Germany. The dates are set out in section 27(38) of the German VAT Act (UStG) and in the FAQ of the Federal Ministry of Finance:

• From 1 January 2025: every business must be able to receive e-invoices, with no transition period.
• Until 31 December 2026: paper or PDF invoices can still be issued (PDF only with the customer's consent).
• During 2027: that exception only remains if the previous year's turnover did not exceed 800,000 euros.
• From 1 January 2028: every business must issue e-invoices to other businesses.

Sales to consumers and small-amount invoices up to 250 euros are excluded, and small businesses under the Kleinunternehmer scheme do not have to issue them (but must be able to receive them). The data the invoice must carry (Leitweg-ID, credit notes for returns) and a sample invoice to download are in our E-Rechnung in Shopify guide.

France: the e-invoicing reform

According to the French tax administration, the reform applies to VAT-registered businesses established in France:

• From 1 September 2026: all of them must be able to receive e-invoices, and large and intermediate-sized companies must issue them and transmit their transaction data (e-reporting).
• From 1 September 2027: small, medium-sized and micro businesses must also issue them and do e-reporting.

In France invoices are not sent by email: they go through an approved platform (plateforme agréée) chosen by each business. Sales to consumers and to businesses in other countries are not invoiced through the system, but their data is declared through e-reporting. The other countries and the European rules are covered in our guide to e-invoicing in Europe.

What a Shopify store selling to businesses needs to do

1. Ask for business details at checkout: company name and VAT number (and, if you sell to the German public sector, the Leitweg-ID).
2. Check the VAT number in VIES before selling without VAT to a business in another country: you can do it with our free VIES VAT number checker.
3. Generate the invoice in an EN 16931 format (ZUGFeRD / Factur-X and XRechnung) as soon as the order is paid or shipped, with sequential numbering and no gaps.
4. Issue the credit note in electronic format too whenever there is a refund.
5. Send the file to the customer (in Germany email is enough) or, in France, pass it through your approved platform.
6. Keep the invoices in their original format for the legal retention period.

Reverse charge: selling without VAT to another EU business

If you sell to a business in another EU country with a valid VAT number, you usually do not charge VAT and the invoice has to say why. Directive 2006/112/EC distinguishes two cases:

• Goods: it is an exempt intra-Community supply (Article 138). The invoice shows both businesses' VAT numbers and the exemption statement.
• Services: the customer pays the VAT in their own country (Article 196). The invoice carries the statement «reverse charge».

In an e-invoice the text is not enough: the XML also carries a VAT category (K for the intra-Community supply, AE for reverse charge) that the customer's software checks. It is one of the mistakes that gets invoices rejected most often.

How to do it in Shopify with the LG e-Invoice app

Our app LG e-Invoice XRechnung ZUGFeRD generates the e-invoices for your Shopify orders, with a free plan up to a number of invoices per month:

1. Install it from the Shopify App Store and fill in your company details: VAT number, address and numbering pattern.
2. Choose when to invoice: when the order is paid, when it is shipped or manually.
3. Enable the cart block so your business customers can enter their company name, VAT number and, if needed, the Leitweg-ID.

From then on every order gets its ZUGFeRD 2.3 / Factur-X 1.07 PDF and its XRechnung 3.0, and every refund its credit note. If the order comes from a business in another EU country without VAT, the app adds the right statement and category (intra-Community supply or reverse charge). The files are checked with the KoSIT and Mustang reference validators, and you can download them all in a ZIP for your accountant.

The app generates the files; it does not transmit them to any authority. In Germany you can send them by email, and in France you upload them to your approved platform. There are more details on the app page, and if your store runs on PrestaShop, on our e-invoicing module for PrestaShop.

See the app on the Shopify App Store (free plan)

Common mistakes

• Thinking a PDF sent by email is already an e-invoice: in Germany it is only accepted until 2026 (or 2027), and in France it is not accepted.
• Using ZUGFeRD with the MINIMUM or BASIC-WL profile, which do not count as an e-invoice in Germany.
• Selling without VAT to a business without checking its number in VIES.
• Writing «reverse charge» in the text but leaving the standard VAT category in the XML.
• Forgetting the electronic credit note for refunds or leaving gaps in the numbering.

Frequently asked questions

Does my Shopify store have to issue e-invoices?

If your business is established in Germany and sells to other German businesses, yes, by 2028 at the latest (from 2027 if your turnover exceeded 800,000 euros the previous year). In France, from 1 September 2027 for small, medium-sized and micro businesses. If you only sell to consumers, no.

My business is outside Germany and I sell to German businesses. Does it affect me?

The German obligation is for businesses established in Germany, but your customers are already set up to receive e-invoices and more and more of them ask for XRechnung or ZUGFeRD so they can book them without retyping.

Which format should I choose, XRechnung or ZUGFeRD?

Both are valid in Germany. ZUGFeRD / Factur-X reads like a normal PDF and also works for France; XRechnung is what the German public sector and many accounting programs ask for. The easiest option is to generate both.

Can Shopify create e-invoices without apps?

No. Shopify does not generate invoices in EN 16931 format: you need an app or invoicing software connected to your store.

Sources and review date: German deadlines checked on 26/10/2026 in section 27(38) UStG; French deadlines checked on 25/10/2026 on impots.gouv.fr. If the deadlines change, we update this guide.

This guide is for information only and is not a substitute for legal advice.