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.
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External Audit Regulations - ApO (EN)
Germany
Author: Ivana Picajkić
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.
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Already subscriber? LoginVending machines in Germany
Germany
Author: Ivana Picajkić
The purpose of this document is to explain how vending machines are treated in Germany from a fiscalization perspective. This document will answer questions such as whether vending machines fall within the scope of the fiscalization system, and if not, how sales through vending machines are handled, and similar issues.
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Already subscriber? LoginTax Audit in Germany
Germany
Author: Ivana Picajkić
The purpose of this document is to explain the rules governing the tax audit regime in Germany, including the legal framework, the main focus areas of a tax audit, and the procedures followed by the tax authorities. It also outlines the increasing importance of digital data access and audit techniques.
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Already subscriber? LoginE-invoicing system in Germany
Germany
Author: Ivana Picajkić
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.
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Already subscriber? LoginS4FiscalBackoffice Patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component.
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Already subscriber? LoginQ&A from the webinar: Germany's cash register rules - reporting mandate and TSE certificate
Germany
Author: Ivana Picajkić and Ištvan Božoki
On July 17th, 2025, Fiscal Solutions organized a free webinar on the topic of "Germany's cash register rules: reporting mandate and TSE certificate." The webinar was held by Fiscal Solutions Legal Consultant Ivana Picajkić and Technical Consultant Ištvan Božoki. Let’s find out more about answers to questions asked during the webinar. Read more