Germany plans to require electronic cash-register systems for larger businesses from January 1, 2028, while replacing automatic paper receipts with electronic receipt availability. The Second Cash Register Act has Cabinet approval but must still pass the legislative process. Germany is preparing a major change to its cash-register rules. On September 23, 2026, the Federal Cabinet approved the draf... Read more

Germany plans to test its future digital VAT reporting system voluntarily from early 2029, with operation currently targeted for July 1, 2030. The timetable links Germany’s domestic E-Invoicing transition with the EU’s ViDA digital reporting requirements. Germany has provided a clearer timetable for the next stage of its VAT digitalization: a national digital reporting system for invoi... Read more

Germany has published a preliminary XRechnung 4.0 specification with more than 50 new business terms and new options for buyer references, XML attachments, discounts, third-party charges and delivery data. It is not for production use, the final bundle is expected in spring 2027. The preliminary specification for XRechnung 4.0 was published on September 15, 2026, giving software providers, invoice... Read more

Germany’s new External Tax Audit Regulation (ApO) entered into force on September 10, 2026. It replaces the BpO 2000 and introduces updated rules on cooperation with tax authorities, audit planning, group audits and penalties for insufficient cooperation. Germany’s new External Tax Audit Regulation (ApO) modernizes how tax audits are organized and conducted. It reflects changes introdu... Read more

Germany’s Federal Ministry of Finance has clarified main requirements for mandatory e-Invoicing ahead of the end of the first transition period on December 31, 2026, covering invoice content, corrections, validation, rebates and possible penalties. Germany’s Federal Ministry of Finance (BMF) has provided additional guidance on several open questions concerning Germany’s mandatory... Read more

Germany’s External Audit Regulations (ApO) set the procedural framework for tax audits, including audit scope, taxpayer cooperation, group audits, reporting, and coordination between tax authorities.