Fiscal subject related
Initially, German federal states were required to accept e-invoices from April 18, 2020. By January 01, 2028, all businesses must issue and receive electronic invoices. From January 01, 2027, businesses with an annual turnover exceeding €800,000 will be required to issue structured electronic invoices. For transactions in 2027, companies below this turnover threshold can still issue paper or non-structured electronic invoices, provided the recipient agrees. This phased approach ensures that larger businesses, which typically have more resources, comply first.
December 31, 2027: EDI Formats for Invoices in 2026 and 2027
Businesses can issue invoices in Electronic Data Interchange (EDI) formats for transactions made in 2026 and 2027 until December 31, 2027, with the recipient's consent. This allows businesses to use existing technologies and systems to meet the new requirements without significant disruptions. The use of EDI formats is permitted regardless of the company's turnover.
January 01, 2028: Full Implementation of B2B E-Invoicing
By January 01, 2028, all businesses in Germany must issue and receive structured electronic invoices, marking the complete transition to e-invoicing for B2B transactions. This final phase is expected to greatly enhance business efficiency, improve cash flow management, and reduce the administrative burden of invoicing. Additionally, it will provide tax authorities with better tools to monitor compliance, reduce tax evasion, and improve overall tax revenue. Businesses will benefit from faster invoice processing, lower costs, and improved data accuracy.
Other news from Germany
Reporting of cash registers to the Tax Authority in Germany
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In Germany, there is a mandatory registration and decommissioning of the cash registers to the tax authorities, which has been part of the fiscal law since 2021, but there has been no platform to report this information so far. So, what can you do now and how can you report cash registers? On June 28th, 2024, the German Federal Ministry of Finance issued a new application decree specifying the ca... Read more
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Understanding the Business Identification Number (W-IdNr) in Germany
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The Business Identification Number or Wirtschafts-Identifikationsnummer (W-IdNr) is a new type of identifying number that will be introduced starting in November 2024. The Federal Central Tax Office will begin assigning the W-IdNr automatically to both new and existing businesses from that time, with the process expected to continue until 2026. The Wirtschafts-Identifikationsnummer (W-IdNr) is a u... Read more
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EU to protect domestic e-commerce sellers with a cross-border tax reform
As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more
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New document was uploaded: ELSTER (ERiC) - State tax office system
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This entails reporting the following events: - ERS registration - ERS deregistration - ERS information updates - Address changes for business premises - Alterations in organizational tax identification - Expiry of BSI certificates (FCC updates to a new certificate version) - Potentially, other miscellaneous changes. ELSTER integration on the Fiskal Portal, data integrity, data integrity e... Read more
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EU VAT Validation Tool
One way to validate VAT numbers in the EU is the VAT Information Exchange System (VIES), which is a crucial tool for businesses operating within the European Union. Owned by the European Commission, VIES is a search engine that retrieves data from national VAT databases to verify VAT numbers. Here’s a detailed look at how VIES works and its significance. How VIES Works When a search is made usi... Read more
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New document was uploaded: Registration process in Germany
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The registration obligation in Germany is called „The notification obligation“, and it has been established under § 146a Absatz 4 of the German Fiscal Code (Abgabenordnung - AO). It mandates businesses using electronic recording systems (POS) to notify tax authorities about using and decommissioning such systems. In this document, you’ll learn more about when was this obligation introduced. What data are needed for notification obligation and much more. Read more
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