The verdict in three sentences
Since 1 January 2025, every German business must be able to receive B2B e-invoices, and issuing them becomes mandatory from 1 January 2027 for companies above 800,000 EUR turnover and from 1 January 2028 for all others. For a Berlin wine and spirits distributor selling online to 1,800 shops and restaurants, adapting the B2B store and ERP costs 10,000 to 30,000 EUR over 2 to 3 months, plus 0.10 to 0.50 EUR per invoice through an e-invoicing service provider. The trap is not the file format but the data quality (VAT IDs, buyer references) and the flow between payment and accounting, which directly involve the online store.
What the mandate changes for a B2B store
A B2B store today generates a PDF invoice sent by email. Under the German Growth Opportunities Act, a plain PDF is no longer a valid e-invoice between German businesses once the issuing obligation applies. The invoice must be in a structured format compliant with EN 16931, mainly XRechnung or ZUGFeRD (version 2.0.1 or later, excluding the Minimum and Basic WL profiles). France follows a similar path, with mandatory reception since 1 September 2026 and lifecycle statuses.
| 2025-2028 obligation | Date | Impact on the B2B store |
|---|---|---|
| Receiving structured e-invoices | 1 January 2025, all businesses | A mailbox or platform able to read XRechnung and ZUGFeRD |
| Transition: paper and PDF still allowed | Until end of 2026 | Time window to adapt the store |
| Issuing for turnover above 800,000 EUR | 1 January 2027 | Structured invoice generated at each validated order |
| Issuing for all businesses | 1 January 2028 | Same project, one year later |
| Accepted formats | XRechnung, ZUGFeRD 2.0.1+, EN 16931 | PDF alone no longer enough |
| Archiving | 8 years for invoices (GoBD rules) | Store the original XML, not just the PDF |
| Excise duties on spirits | Unchanged | Duty details must map cleanly into the structured file |
New fields matter: buyer VAT ID, delivery address if different, buyer reference for larger accounts. If the store does not collect this data at account creation, invoices will be rejected or need manual correction.
Adaptation budget in 2026
The cost depends mainly on the current architecture: store and ERP well connected, or invoices generated in the store without a link to accounting. The amounts below are orders of magnitude for Germany in 2026.
| Item | Range (EUR) | Timeline |
|---|---|---|
| Audit of invoicing flows and customer data | 2,000 to 4,000 | 1 to 2 weeks |
| Collecting and checking VAT IDs on 1,800 accounts | 1,000 to 3,000 | 2 weeks |
| Generating ZUGFeRD or XRechnung from store or ERP | 4,000 to 11,000 | 3 to 4 weeks |
| API connector with the e-invoicing provider | 2,000 to 7,000 | 2 to 3 weeks |
| Syncing payment status with online payments and accounting | 500 to 3,000 | 1 to 2 weeks |
| Testing with 20 pilot customers | 500 to 2,000 | 2 weeks |
| E-invoicing provider subscription | 0.10 to 0.50 EUR per invoice | Recurring |
Total: 10,000 to 30,000 EUR depending on the existing setup. Excise duties on alcohol do not change with the mandate, but the duty lines must remain readable in the structured invoice, which requires careful mapping.
Start with reception, prepare issuing
The logical order is simple: make sure reception works now (it is already mandatory), then use the remaining months to clean customer data and test issuing. A distributor issuing e-invoices to a sample of customers in 2026 approaches the 2027 deadline calmly, with a history of fixed rejections.
Mini case study
Need a professional website?
Kolonell builds websites that attract clients, optimized for the Sénégalese market. Free quote in 2 minutes.
Helena, CFO of a wine and spirits distributor in Berlin (illustrative scenario), issues 2,600 invoices a month to 1,800 shops and restaurants and receives 450 from suppliers. At 0.25 EUR per invoice, the provider costs about 760 EUR a month, or 9,120 EUR a year. Adapting the store and ERP is priced at 19,000 EUR. On the other side, the accounting team spends 35 hours a month keying supplier invoices and matching payments: automation frees about 25 of them, so 300 hours a year valued at 40 EUR, or 12,000 EUR. Faster invoice delivery also cuts the average payment delay by a few days, improving cash flow.
FAQ
Can a small business wait until 2028 for everything?
Not for reception, mandatory since 1 January 2025. Issuing can wait until 2027 or 2028 depending on turnover, but plan 2 to 3 months of project work and a test phase.
Do we need a new online store?
Rarely. In most cases a connector between the store, the ERP and the e-invoicing provider is enough, for 10,000 to 30,000 EUR.
ZUGFeRD or XRechnung: which one?
ZUGFeRD keeps a readable PDF with embedded XML, handy for shops used to paper. XRechnung is pure XML and standard for public buyers. Most providers convert between the two.
What about export sales?
The German mandate covers domestic B2B transactions. Cross-border invoices follow the rules of the buyer's country, which is why a provider supporting Peppol is a safe choice.
How much does an e-invoicing provider cost?
Between 0.10 and 0.50 EUR per invoice depending on volume, sometimes with a monthly fee of 20 to 150 EUR.
Let's scope your project. Describe your store, your ERP and your invoice volume: we will price the e-invoicing adaptation, an indicative budget and the schedule before your deadline. Detailed quote within 48 h. WhatsApp +221 77 596 93 33.
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
