Invoices & documents · § 33 UStDV
TikTok Shop hands orders to Shopify without the buyer’s name and address – so no § 14 UStG invoice can be issued for them. For small amounts the law allows an invoice without a recipient. Easy Invoices issues it automatically where it is allowed and asks you where it is not.
For privacy reasons TikTok does not pass the buyer on to Shopify. Depending on the shipping mode an order arrives without a billing address, with a masked name (“J*** M***”) or – when you ship yourself – complete. The app tells these cases apart instead of printing a placeholder on the invoice.
The statutory note takes the place of the address. Everything else § 33 UStDV or § 11 Abs. 6 UStG requires is printed as usual – plus a little more than the law asks for.
Where a small-amount invoice is not allowed, the law requires the recipient’s name and address. The app then holds the invoice and opens the item “Invoice needs a recipient” – with order, amount and an entry form.
Shopify reports the order. The app recognises the TikTok channel and checks whether a genuine recipient came with it.
Gross within your country’s limit and a permitted tax case? Then the small-amount invoice is issued.
The invoice flows into your archive and exports like any other. Otherwise an open item waits for you.
Software, not tax advice: We are not tax advisers: Easy Invoices applies the rules you configure to your shop’s data – checking your documents for tax correctness stays with you and your accounting firm. Details in § 2a of the terms
Yes, up to €250 gross. For a small-amount invoice, § 33 UStDV requires neither the recipient’s name nor their address – only your details, the date, quantity and type of goods, the gross amount and the tax rate. In Austria the same applies under § 11 Abs. 6 UStG up to €400, with no limit for small businesses.
No, there is no switch. The app decides for every TikTok order from the amount, the tax case and the country in your company details. All that matters is that country and tax scheme are right in the settings.
It appears under “Open items” as “Invoice needs a recipient”. If you know the buyer – say they emailed you their billing address – you enter name or company and address, and the app issues the full invoice. Otherwise you dismiss the item with the reason “Recipient cannot be determined”: no document is issued on purpose, and the reason stays on record for an audit.
An ordinary numbered document: the small-amount invoice is in the PDF archive and the Z3 export, and in the DATEV booking batch (closed beta) it is booked through the collective debtor as “Sammelkunde”. A masked name such as “J*** M***” never reaches an export.
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