E-Invoice for Amazon Business Customers: What Sellers Need to Know

If you sell to Amazon Business customers, you owe them a valid VAT invoice for every order. Between domestic businesses that is often an e-invoice from 2027, and for authorities mostly an XRechnung with a Leitweg-ID. Check what Amazon creates for you, and write the e-invoice yourself if the Amazon invoice is not enough.

Last updated: October 27, 2026

In brief

Who owes the invoice: You as the seller. Amazon's VAT Calculation Service can create it for you.
E-invoice: Applies between domestic businesses for invoices above 250 euros gross, not for small businesses, with transition rules until the end of 2027.
Authorities: Public customers mostly ask for an XRechnung with a Leitweg-ID.

Who has to issue the invoice to Amazon Business customers?

Amazon writes: all VAT-registered European sellers must provide Amazon Business customers with a valid VAT invoice for every order. So the duty is yours. A third party may also issue an invoice in your name and on your behalf (§ 14 para. 2 UStG), but the responsibility stays with you.

What applies between domestic businesses in general is in E-invoices for online sellers. This article is about the specifics of Amazon Business.

What does the Amazon VAT Calculation Service create?

If you use the VAT Calculation Service, it creates for your Amazon Business orders what Amazon calls an "E-Rechnung" (e-invoice) or an "E-Bericht" (e-report), depending on the store, country of establishment, shipping destination, customer preference or other factors (Amazon help page). How the service works is explained in Amazon VAT Calculation Service.

Whether such an invoice meets the German e-invoice duty, you check with two questions:

Is the file a plain PDF? Then it is an other invoice (sonstige Rechnung) according to the BMF and not an e-invoice. As a PDF it is allowed only with your customer's consent, and only for supplies in 2025 and 2026 if it is transmitted by 31 December 2026, or for supplies in 2027 if your total turnover in the previous year was at most 800,000 euros and it is transmitted by 31 December 2027.
Does it contain structured data? The BMF recognizes in particular the XRechnung, and ZUGFeRD from version 2.0.1 except the profiles MINIMUM and BASIC-WL, as e-invoices. Open the file in the e-invoice viewer of the tax administration at e-rechnung.elster.de and see whether it displays the invoice.

When is an e-invoice really required for Amazon Business?

The duty applies to supplies between domestic businesses (§ 14 para. 2 sentence 2 no. 1 UStG). Invoices of up to 250 euros gross are small-amount invoices under § 33 UStDV and are exempt, except for supplies where the customer owes the VAT (§ 13b UStG, § 33 sentence 3 UStDV). If you are a small business (§ 19 UStG), you do not have to issue e-invoices at all (§ 34a UStDV). The transition rule in § 27 para. 38 UStG also applies to your Amazon sales:

When you make the supply	What applies to the invoice
2025 and 2026	other invoice allowed (PDF with the customer's consent) if you transmit it by 31 December 2026
2027, previous-year total turnover at most 800,000 euros	other invoice allowed (PDF with the customer's consent) if you transmit it by 31 December 2027
2027 with higher previous-year turnover, and from 2028	e-invoice

The e-invoice duty does not apply to businesses that are not established in Germany (no permanent establishment in Germany involved in the supply) or to private persons; you still owe a business an invoice under the usual invoice rules. More in E-invoice obligation in Germany 2027.

What applies to authorities as Amazon Business customers?

Public buyers register with Amazon Business as such: on the German Amazon page the checkbox reads "Ich unterliege dem Vergaberecht und akzeptiere XRechnung" (I am subject to public procurement law and accept XRechnung), the Leitweg-IDs go under "Meine Umsatzsteuer verwalten" (Manage my VAT), and the payment method is purchase on invoice. That page describes how Amazon itself invoices public-sector customers.

If an authority orders from you as a seller, it mostly asks for an XRechnung. According to the BMF, a Leitweg-ID is only required if an e-invoice is to be sent to an authority (BMF FAQ question 6). Ask your customer for it. For invoices to authorities, separate rules apply as well, for the federal government for example the federal e-invoicing ordinance (BMF FAQ question 4a).

How VAT GPT helps

If you write the e-invoice for an Amazon Business customer yourself, you proceed like this:

On the Income page, open "Generate Invoice" in the "Tips" card.
Under "Format", choose "ZUGFeRD (PDF)" for a business customer or "XRechnung (XML)" for an authority.
Enter the customer through "Client details"; invoice number, supply date and line items go on the invoice. For an authority, replace the suggestion in the field "Buyer reference (Leitweg-ID)" with the real Leitweg-ID.
Download the file and send it to the customer. With "Save" the invoice stays in your account and feeds into your income.

The steps in detail are in Create a ZUGFeRD invoice and Create an XRechnung step by step.

There are Free, Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, including VAT). Try for free now

Common mistakes

Assuming Amazon does the invoice for you. You owe it; a third party may issue it only in your name.
Taking a PDF for an e-invoice. Without structured data it is an other invoice.
Misreading the deadline. What counts is when you make the supply, not the invoice date; an other invoice must also be transmitted by the cut-off date (31 December 2026 for supplies in 2025 and 2026).
Not asking for the Leitweg-ID. An authority needs it for delivery.

Frequently asked questions

Do I have to issue an invoice to Amazon Business customers? Yes, a valid VAT invoice for every order.

Must the invoice be an e-invoice in 2027? For supplies to domestic businesses above 250 euros gross, if your total turnover in the previous year was above 800,000 euros or you transmit the invoice only after 31 December 2027. From 2028 there is no transition rule any more; the exceptions, for example for small amounts and small businesses, remain.

Is a PDF invoice enough? As an other invoice, if your customer consents: for supplies in 2025 and 2026 if it is transmitted by 31 December 2026, for supplies in 2027 if your previous-year total turnover was at most 800,000 euros and it is transmitted by 31 December 2027. Whether a file holds structured data, you see in the viewer.

Do I need a Leitweg-ID? Only for invoices to authorities.

Where do I find the viewer? At e-rechnung.elster.de.