Germany and France will release ZUGFeRD version 2.5 on May 20, 2026, introducing support for gross invoices and aligning the format with the latest EN 16931 standards. Germany and France have announced a new version of the ZUGFeRD e-invoicing format (version 2.5), which will be released on May 20, 2026. The update is developed jointly by Forum for Electronic Invoicing Germany and FNFE-MPE (a Fren... Read more

Germany has clarified its e-invoicing transition rules, allowing paper and PDF invoices until the end of 2026 (or 2027 for smaller businesses), ensuring a gradual shift to digital invoicing. After these periods, mandatory e-invoicing will apply to domestic B2B transactions, giving businesses more time and clarity to prepare for compliance. Germany has updated its guidance on mandatory e-invoicing,... Read more

Germany has published a draft to replace the existing BpO 2000 with new External Audit Regulations (ApO), aiming to modernize and speed up tax audit procedures. The proposal introduces a stronger focus on risk-based, more targeted audits, along with structured cooperation between taxpayers and authorities through framework agreements. Read more

The ECJ ruled in case C-436/24 that customer loyalty points are not vouchers under EU VAT rules, as they do not create a legal obligation for the supplier to accept them as payment. Read more

KoSIT has confirmed strong progress on XRechnung 4.0, which will align with the upcoming EN 16931-1:2026 standard and enable a single, EU-compliant format for both B2G and future B2B e-invoicing. The update introduces major technical and regulatory changes (including ViDA alignment), is not backward compatible, and requires businesses to upgrade systems and prepare early for mandatory e-invoicing... Read more

The purpose of this document is to describe how electronic invoices are handled in Germany. This document explains e-invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Germany. Read more

A new guidance issued by Germany’s Federal Ministry of Finance, effective 1 January 2025, replaces the 2013 instructions and clarifies taxpayers’ rights and cooperation duties during external tax audits, with the document now required to be attached to audit orders. Taxpayers must support audits by providing records, data access, workspace, and knowledgeable staff, while auditors must identify themselves, respect taxpayer rights, and conduct audits fairly, including in the taxpayer’s favor. Read more