Germany's new action plan targets tax evasion, VAT fraud, and financial crime, announced by the Federal Ministries of Finance and Justice. Key measures include a Joint Centre for coordinating investigations, a Tax Authority Data Analysis Centre for centralizing tax information, and AI tools for detecting fraud. Proposed systems include mandatory electronic cash registers and extended record retent... Read more

Germany’s Federal Ministry of Finance and Justice proposed an action plan targeting tax and financial crime, featuring three measures: a new VAT reporting system to detect fraud, extending document retention from 10 to 15 years, and requiring tax data copies on German mirror servers. Details on implementation remain unclear. Germany’s Federal Ministry of Finance and Federal Ministry of... Read more

Germany's Federal Council approved the new External Audit Regulations (ApO) on July 10, 2026, replacing the former BpO 2000. The ApO updates tax audit procedures in line with the DAC7 Implementation Act and aims for faster, more digital audits with enhanced taxpayer-tax authority cooperation. While taxpayers cannot demand immediate audits, they may enter written agreements detailing audit schedule... Read more

The German Federal Cabinet approved the 2027 budget draft, proposing a plastic tax among other revenue measures. Details on implementation, including applicable products and businesses, await legislative approval. The German Federal Cabinet approved the draft 2027 federal budget on July 6, 2026, including a plan to introduce a new plastic tax. The measure forms part of a wider package intended to... Read more

The DFKA submitted a position statement to the BMF regarding e-invoicing challenges under §146a AO and KassenSichV, highlighting interoperability, data quality, and validation issues. Read more

Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more

Germany's Council of Economic Experts recommends abolishing the reduced VAT rate for restaurants, arguing it benefits large chains rather than small businesses, costing EUR 3.4 billion annually, and suggests reallocating funds to better priorities. The head of Germany’s Council of Economic Experts has called for the reduced VAT rate for restaurants to be abolished. From 2026, food served in... Read more

Fiscalization has evolved significantly over the years, moving far beyond its original role as a pure compliance mechanism. What once relied on fiscal printers and hardware-based systems has gradually transformed into software-driven, real-time platforms that connect businesses, tax authorities, and data ecosystems in a much more dynamic way. In this webinar, we will explore how this transition... Read more

Germany is revising sales law to align with the EU Right to Repair Directive, aiming to facilitate product repairs over new purchases. Implementing this directive by July 31, 2026, manufacturers will be obligated to repair certain products during their lifecycle, even without direct contracts with consumers. Initial focus is on specific groups, with repairs needing to be affordable and timely. The... Read more

FeRD and FNFE-MPE released ZUGFeRD 2.5 / Factur-X 1.09, aligning with EN 16931's latest code lists and adding new elements. The German FeRD forum and the French FNFE-MPE forum have released a new version of their joint e-invoicing format, ZUGFeRD 2.5 / Factur-X 1.09. The update aligns the format with the latest code lists used under the European e-invoicing standard EN 16931. These code lists are... Read more

Fiscalization has evolved significantly over the years, moving far beyond its original role as a pure compliance mechanism. What once relied on fiscal printers and hardware-based systems has gradually transformed into software-driven, real-time platforms that connect businesses, tax authorities, and data ecosystems in a much more dynamic way. In this webinar, we will explore how this transition... Read more

Germany’s new External Audit Regulations aim to modernize tax audits by making them faster, more coordinated and risk-focused, while updating cooperation and group audit rules. Germany’s Federal Cabinet adopted new External Audit Regulations. The new rules will replace the old Tax Audit Ordinance from 2000 and reflect recent changes in German tax procedure law, including the DAC7 Implementat... Read more

Germany is reportedly considering a VAT reform from January 1, 2027, which could raise the standard and reduced VAT rates while applying 0% VAT to basic food products. Germany is reportedly considering a major VAT reform that would shift part of the tax burden from income to consumption. Under the proposal, the standard VAT rate would increase from 19% to 21%, while the reduced VAT rate would ris... Read more

Germany allows e-invoices to be sent by email, but the attached invoice must be in a compliant structured format such as XRechnung or ZUGFeRD with XML, while ordinary PDFs, scans, Word/Excel files, or invoice text in the email body do not qualify as legal e-invoices. Germany allows businesses to send e-invoices by email, but only if the invoice is attached in a legally valid structured format. A s... Read more