Invoicing, VAT and DATEV for online businesses in Germany

E-invoicing and formats

Germany's e-invoicing mandate, ZUGFeRD, XRechnung and mandatory invoice details explained: the 2025, 2027 and 2028 deadlines, formats and special cases like small amounts and pro forma.

VAT

German VAT (Umsatzsteuer) for online shops explained: OSS and the 10,000 euro threshold, shipping costs, foreign currency and EU tax rates, with examples and sources.

Bookkeeping and DATEV

GoBD, retention, deferred revenue and the DATEV export for online shops and SaaS explained, so the handover to your tax advisor works without rework.

Shops and payments

Invoices from Shopify, WooCommerce, Shopware and Stripe: what the systems can do themselves, where gaps remain and how payments become invoices.

Glossary

The key terms from e-invoice to EXTF, each in a few sentences.

Payment terms on invoices in Germany: rules, due date calculation and wording

What a payment term (Zahlungsziel) is, what German law says, how to calculate and word it correctly, and when a customer is in default without a reminder. With examples for 14 and 30 days, "due immediately" and early payment discounts.

The German cancellation button (§ 312k BGB): who needs it and how it works

German law requires a cancellation button for subscriptions that consumers sign up for online. What § 312k BGB requires, what may appear on the confirmation page, what happens without the button, and how cancellation works for Rechnungskit subscriptions.

Booking Stripe fees in Germany: clearing account, reverse charge and Stripe Technology Europe Ltd

How to book Stripe fees and payouts in Germany: clearing account (Geldtransitkonto), journal entries in SKR03 and SKR04, VAT under § 13b UStG, the small-business case, a worked example, and who is behind Stripe Technology Europe Ltd.

The German withdrawal button (§ 356a BGB): mandatory since June 19, 2026

Since June 19, 2026, online contracts with consumers in Germany need a withdrawal function. What § 356a BGB requires, how the two-step process works, what the receipt confirmation must contain, and how withdrawal works for Rechnungskit subscriptions.

Shopify gift cards in Germany: gift card, discount code and store credit for VAT

Gift card, discount code or store credit: Shopify calls many things a voucher, but for German VAT they are three different things. What goes on the receipt when a gift card is sold and redeemed, and how to book it in DATEV.

Stripe Invoicing in Germany: creating invoices, pricing and e-invoicing

Stripe Invoicing step by step: creating and sending an invoice in the Dashboard, what it costs, which settings German invoices need, and how a Stripe invoice becomes an e-invoice under EN 16931.

GoBD explained: principles, retention and what they mean for your invoices

What GoBD compliance requires: traceability, completeness, immutability, retention periods and procedure documentation. And what that means in practice for invoices in e-commerce.

E-invoicing for small businesses in Germany (Kleinunternehmer): duties, exemptions, thresholds 2026

Do small businesses under § 19 UStG have to issue e-invoices? No, but they must be able to receive them. All the rules, the new turnover thresholds of €25,000 and €100,000, and what happens when you exceed them.

Server-side tracking for Meta: Conversions API with a lean consent bar

How server-side conversion tracking through the Meta Conversions API works, why the click ID still needs consent under EDPB Guidelines 2/2023, what a lean consent bar in the checkout looks like, and how click ID, event ID and hashing keep attribution intact.

Shopify invoices in Germany: what Shopify does, what is missing, what applies from 2027

Shopify does not create German invoices: no mandatory details under § 14 UStG, no invoice number sequence, no GoBD archive. The options you have and what the automatic route looks like.

Shopware invoices: what Shopware 6 does on its own and what is missing

Shopware 6 creates invoices with their own number range and, since version 6.6.10, as ZUGFeRD e-invoices. What the built-in document feature covers, where gaps remain (archive, payments, DATEV) and what the automatic route looks like.

Stripe invoices with payment terms as e-invoices: bank transfer to the Stripe IBAN

You send invoices in Stripe that your customer pays later by bank transfer? Here is how they become EN 16931 e-invoices from 2027, with your customer's Stripe bank details and automatic payment matching.