Fiscal subject related
Under this German levy, businesses will be taxed on specific plastic items outlined in the Directive, such as:
- Food containers
- Cups and beverage holders
- Wet wipes
- Bags
- Balloons
Businesses are required to annually report their usage of the aforementioned items, calculate the corresponding taxes, and submit their reports the subsequent year. The proposed tax rates vary, with wet wipes set at €0.06 per kilogram, single-use plastic beverage cups at €24.50 per kilogram, and filters for tobacco products reaching up to €8,945 per kilogram.
Other news from Germany
German Schleswig-Holstein Court rules vending machine kiosks to be exempt from the Shop Opening Hours Act.

The German Schleswig-Holstein Court has ruled that vending machine kiosks, which are rooms with multiple vending machines, do not fall under the Shop Opening Hours Act. This means they do not need an exemption to operate outside standard shop hours. Read more
Germany debates the benefits and downsides of paper versus e-receipts.

Germany is debating whether to abolish the mandatory issuance of paper receipts, with proponents arguing it would reduce bureaucracy and environmental waste, while opponents warn it could lead to increased tax evasion. The German Tax Union and DFKA advocate for keeping the requirement, emphasizing its role in tax security, while digital receipts are already an alternative. Read more
VIDA regulation adopted—what does that mean for business?
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Germany's E-commerce Action Plan is launched.

Germany has launched an e-commerce action plan to strengthen market surveillance, enforce platform obligations, and enhance consumer and environmental protections. The plan ensures that all online merchants, whether from the EU or third countries, comply with product safety, consumer rights, and fair competition rules, aligning with the European Digital Services Act (DSA). The German government ha... Read more