Fiscal subject related
The mandatory issuance of e-invoices is scheduled to kick off on January 1, 2026, for large-scale taxpayers. While the Bundesrat supports the notion of making e-invoicing mandatory, it has voted for a 2-year postponement. Their proposal recommends commencing the compulsory reception of electronic invoices on January 1, 2027.
Other news from Germany
Germany Issues New E-Invoicing Guidelines for 2025: Rules Focus on Format and VAT Deductions

Germany’s Ministry of Finance issued updated e-invoicing guidelines emphasizing that, from 2025, only structured invoices in formats like XRechnung or ZUGFeRD, compliant with EN 16931, will be legally valid for VAT deduction. During the transition phase through 2026–2027, non-compliant invoices may still be accepted if they meet Section 14(4) VAT Act requirements. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew event was created: Join our free webinar: Germany’s new cash register rules: Reporting mandate & TSE certificate

Big changes are coming to Germany’s fiscal landscape in 2025 - and businesses need to be ready. Starting January 1, 2025, all companies using electronic recording systems must register them with the tax office. At the same time, updates to the Technical Security Element (TSE) are on the horizon, bringing new requirements and potential compliance challenges. 📅 Join us on Thursday, July 17 at... Read more
Germany’s Cash Register Reporting Obligation: July 31 Deadline Approaching

Starting January 1, 2025, all businesses and self-employed individuals in Germany using electronic recording systems with a TSE must report these devices to the tax office through the ELSTER platform. Devices already in use before July 1 must be reported by July 31, 2025, while new or temporary devices must be registered within one month of acquisition or setup. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany: New Draft from BMF Clarifies E-Invoicing Rules

On June 25, 2025, Germany’s Ministry of Finance released a revised draft clarifying e-invoicing rules, including mandatory EN16931 compliance, eased requirements for small businesses, and sector-specific updates for construction. The phased rollout requires all German businesses and foreign entities with a German establishment to receive structured B2B e-invoices from January 2025, with full issuance obligations by 2028. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: EV-chargers from the Fiscalization Perspective in Germany

Germany’s fiscalization system is based on the Technical Security Element (TSE), which secures POS transactions but does not apply to EV chargers. Let's find out what this means in practice. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGerman Government Proposes 2027 Cash Register Mandate— Is the plan clear enough?

Germany plans to mandate electronic cash registers from January 1, 2027, for businesses with annual sales over €100,000, but key details remain unclear. The Tax Consultants Association (DStV) questions whether the threshold applies to total turnover or only cash sales and urges exemptions for mobile or low-infrastructure businesses. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany’s e-Invoicing: ZUGFeRD vs. XRechnung

Germany is transitioning to mandatory e-invoicing, with B2B and B2G invoices required to use structured digital formats starting January 2025, fully in place by 2028. The two main formats are ZUGFeRD, a hybrid PDF/XML model ideal for private sector use, and XRechnung, a pure XML format required for invoicing public authorities. Read more