What the German e-invoicing rules actually require, in plain language. Written from what the format validators and the tax rules enforce, not from what is easy to say.
§19 Kleinunternehmer and e-invoicing: exempt from issuing, obliged to receive
Small businesses under §19 UStG may keep issuing ordinary invoices, but must accept e-invoices since 2025 — and must never show VAT. Thresholds, invoice wording, and the Shopify tax setting that breaks it.
Reverse charge, intra-EU supply and export: getting cross-border invoices right
Which VAT treatment applies to a cross-border Shopify order, what each invoice must state, and how EN 16931 encodes it as category codes S / AE / K / G — including why the validator rejects an exemption without evidence.
Correcting an invoice: Storno vs Gutschrift, and the trap in between
An issued invoice can't be edited under GoBD. When to cancel with a Storno, when to reduce with a credit note, what each must reference, and why a document headed „Gutschrift“ can create a VAT liability.
Germany's e-invoicing mandate 2027/2028: the complete timeline for Shopify merchants
Receiving e-invoices is mandatory since 2025; issuing becomes mandatory 2027 (turnover > €800k) and 2028 for all B2B. The full timeline, decision table and 2026 preparation plan for Shopify stores.
GoBD-compliant invoice archiving for Shopify: 8 years, immutable
Invoices must be kept 8 years (§147 AO, §14b UStG), unchanged and undeletable. What immutability, gapless numbering, Storno/Gutschrift and the Verfahrensdokumentation mean for a Shopify store — with checklist.
ZUGFeRD vs. XRechnung: the differences, and when you need which
Both formats satisfy EN 16931 and Germany's e-invoicing mandate — but they differ in packaging, audience and validation. A practical comparison for Shopify shops, including KoSIT and veraPDF validation.