E-Invoice Requirement 2027: What Shoe and Fashion Retailers Need to Know Now
E-invoicing is becoming mandatory in B2B business in stages. Which deadlines apply to you, what XRechnung and ZUGFeRD mean, and how to prepare without stress.
In brief: since 1 January 2025, every domestic business must be able to receive e-invoices. Businesses with more than €800,000 in prior-year revenue must send their B2B invoices as e-invoices from 1 January 2027, and all others from 1 January 2028. A simple PDF is no longer sufficient.
What exactly is an e-invoice?
An e-invoice is an invoice in a structured, machine-readable data format complying with the European standard EN 16931. The key point: the invoice data is structured so that software can read and process it automatically. A scanned paper document or a conventional PDF does not meet this requirement. Both are legally classified as other invoices.
In Germany there are two permitted formats: XRechnung is a pure XML format, primarily used for invoices to public sector clients. ZUGFeRD combines a PDF with embedded XML, making it readable by both humans and machines. Both comply with the standard and qualify as genuine e-invoices.
The three deadlines at a glance
With the Growth Opportunities Act, the legislature has made e-invoicing mandatory in domestic B2B business in stages. Three dates are important:
Obligation to receive: every domestic business must be able to accept and process e-invoices. Sending paper or PDF invoices is still permitted on a transitional basis, but only with the recipient's consent.
Obligation to send for businesses with more than €800,000 in prior-year revenue. Those below this threshold may still issue other invoice formats until the end of 2027.
Obligation to send for everyone: from this date, every domestic business must issue its B2B invoices as e-invoices, regardless of revenue.
Does this affect shoe and fashion retail at all?
The obligation applies only to invoices between businesses, i.e. in the B2B sector. The typical POS receipt issued to a private customer in-store is not affected, and low-value invoices up to €250 are also exempt. Businesses that sell exclusively to end consumers therefore have little to do at the point of sale.
Even so, almost every retailer is affected. As soon as you supply business customers, operate a B2B portal, are active in wholesale or drop shipping, or receive invoices from your suppliers, e-invoicing runs through your business. At the latest from 2025, when the obligation to receive kicks in, everyone is required to comply.
Your roadmap in four steps
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1
Ensure receipt capability. Check whether your software can read ZUGFeRD and XRechnung. This has been mandatory since 2025.
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2
Assess your revenue threshold. More than €800,000 in prior-year revenue means the sending obligation applies from 2027, otherwise from 2028.
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3
Prepare for sending. Your system should generate e-invoices, archive them in compliance with GoBD requirements, and transfer them to your tax advisor.
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4
Test early. Run through the switchover before the deadline instead of rushing at the last minute.
What to look for in your software
Some providers offer e-invoicing as a separate paid module. However, the most sensible place for it is where the document is created in the first place: during the sales process. When invoice, delivery note, and archive fall apart, duplicate entries and errors arise. Make sure your system generates both formats, validates incoming e-invoices, archives everything in compliance with GoBD requirements, and includes a DATEV export.
E-invoicing in DezemberHub
In DezemberHub, e-invoicing is part of the ERP system: ZUGFeRD and XRechnung generated directly from the sale, archived in compliance with GoBD requirements, with DATEV export and at no extra cost. You can read what this looks like in practice on the features page.
View e-invoicing as a featureLegal basis: Section 14 of the German VAT Act (UStG) as amended by the Growth Opportunities Act. Sources: FAQ on e-invoicing by the German Federal Ministry of Finance and the German Chambers of Commerce (IHK). This article is a guide and does not replace tax or legal advice.
Frequently asked questions about mandatory e-invoicing
When does e-invoicing become mandatory?
You must be able to receive e-invoices since 1 January 2025. Businesses with prior-year revenue above €800,000 must send e-invoices from 1 January 2027, and all others from 1 January 2028. This applies to domestic invoices between businesses.
Is a PDF sufficient as an e-invoice?
No. A simple PDF is classified as another invoice format, not an e-invoice. An e-invoice requires a structured, machine-readable format complying with EN 16931, in Germany that means XRechnung or ZUGFeRD.
Do I also have to issue e-invoices to private customers?
No. The obligation applies only in B2B business. Sales to private customers and low-value invoices up to €250 are exempt. You are affected as soon as you supply business customers or receive invoices from suppliers.
What is the best way to prepare?
Make sure your software receives and generates e-invoices, supports both formats, archives in compliance with GoBD requirements, and includes a DATEV export. In DezemberHub, all of this is included in the ERP system and can be tested during the free trial period.
E-invoicing sorted before the deadline hits
In DezemberHub, e-invoicing is part of the ERP system. Test the full process from sale to finished e-invoice for free.
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