The device for embossing and perforating foils for tobacco goods includes: a pair of embossing rolls, one of the embossing rolls having teeth for perforating the foil, the counter roll to the embossing roll with the perforating teeth being a matrix roll which has recesses that correspond to the teeth on the patrix roll, both embossing rolls being arranged in a perforation device, and the device being designed in order to be operated directly or indirectly online in a machine for producing tobacco goods. The use of patrix-matrix embossing rolls allows for a large variety of perforations, the device having a control unit designed to control the exact position, size and arrangement of the perforations on the basis of the quality of the foil to be processed.