S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, the Release Notes, and the S4F Service Installation Manual. They are all packed into a zip file that is ready for download. Read more

As these two terms are often confused, we explain their meaning below. The tax identification number given by the tax office where the business is registered is known as the Steuernummer. It is used for all correspondence, audits, and day-to-day operations with the tax authorities, as well as in VAT returns. The VIES number, also known as the VAT ID number or USt-IdNr, is used for all intracommuni... Read more

We unveil the specific rules when it comes to e-commerce requirements in Germany such as receipts types and transaction types in online sales, how the sale process – online payment and delivery process looks like (possible scenarios), certification, etc Read more

While we wait for the final text of the draft of the VAT in the Digital Age (ViDA) Directive, we can say that there are some certainties regarding the scope of the Directive, and the proposed scope is, as follows. EU Digital Reporting Requirements (DRR) were introduced for intra-EU transactions; Recapitulative statements have been removed. DRRs are to be mandatory or optional for domestic... Read more

Although it was announced that the reduced VAT rate for restaurants and the catering industry would end in 2023, it was extended. The German Federal Government has approved the extension of the reduced sales tax rate of 7% for restaurant and catering services provided, except for the sale of drinks, until December 31, 2023. From 2024, it is expected that the VAT rate will go back to the regular ra... Read more

The draft VAT in the Digital Age" (ViDA) Directive should have been adopted on November 16, 2022, but unfortunately the adoption was rescheduled for December 7, 2022. More details on what it brings are as follows. While for more specific information we would need the adoption of the text of ViDA, there are some insights it could bring: Digital Reporting Requirements (DRR)—Introduction o... Read more