On March 27, 2024, the Act to Strengthen Growth Opportunities, Investment, and Innovation, as well as Tax Simplification and Tax Fairness (Growth Opportunities Act), which includes the implementation of the B2B E-Invoicing Law, was published.  More on this topic, as well as the Act, are published below. Starting on January 1st, 2025, business owners operating within Germany's borders will be mand... Read more

This document interprets the strategic measures and tax incentives introduced by the Growth Opportunities Act to stimulate economic growth and investment, particularly in climate-friendly technologies. Read more

This Cash Register Security Ordinance, which is the German fiscalization law, mandates that from January 1, 2020, all data recorded using an electronic recording system must be safeguarded by a certified technical security device (TSE). This requirement is outlined in Section 146a of the Tax Code and further detailed in the Cash Register Security Ordinance (KassenSichV). Read more

Recent developments in Germany's legislative landscape have brought the topic of B2B e-invoicing mandates to the forefront. The Bundesrat and Bundestag, Germany's upper and lower houses of Parliament, respectively, have been engaged in discussions to finalize the direction of e-invoicing within the country. This culminated in a February 2024 meeting of the Mediation Committee, tasked with forging... Read more

This document provides an overview and comparison of the fiscalization systems employed in Germany and Austria, with a particular focus on the technical security systems in place for cash transactions. Fiscalization refers to the set of legal and technical measures implemented by countries to combat tax evasion, particularly in transactions involving cash payments. Read more

Germany has one of the strictest outlooks on Sunday operating hours in Europe. While the recent pushes for the ban on Sunday work have received mixed reactions in Europe, Germany has been implementing its own rules on this topic, and in 2006, the right to regulate working hours was passed to each individual German Federal State. This effectively means that the rule regarding the working hours of s... Read more

In this discussion, we have introduced our new partner program and what is essential for international growth, while dealing with topics such as - Success factors for POS applications - What does globalization mean? - How to grow globally? Furthermore, we presented benefits for our partners. Last but not least, we presented our fiscal cloud architecture and its important features.You can down... Read more

Please note that the production environment will be unavailable from 12.02.24 10 p.m. to 13.02.24 6 a.m. The certificate of the new CSP should be applicable from 12.02.24, and the conversion to the new version will start on 12.02.24. at 10 p.m. Read more

Germany has introduced a service allowing online marketplace operators to verify domestic VAT ID numbers. The German tax authorities have communicated that operators of online marketplaces now have the option to formally request validation of the authenticity of domestic VAT ID numbers. To initiate the verification process, marketplace operators can submit a written request through the contact fun... Read more

The German Federal Central Tax Office (BZSt) has implemented temporary measures in relation to the yearly reporting requirements linked to the recently enacted regulations governing the exchange of information on income generated by sellers through digital platforms, commonly referred to as DAC7. Designed to tackle issues arising from digital platform usage, DAC7 imposes a mandate on operators to... Read more

Germany is preparing for a major shift to e-invoicing in the coming years, with several key deadlines and requirements to be aware of. There are several timelines, depending on the type of company. Let's delve deeper into this subject. The first milestone is January 1, 2025, when paper invoices will start being phased out. Declining e-invoices will no longer be possible, and companies will have... Read more

There is a legal limit to the number of open transactions a TSE can have. Depending on the technology, that number is around 500 (it can be 512). After reaching that limit, the TSE will reject all calls to start a new transaction. That's how TSE works. Though, is there any way to overcome this situation? Read more

Germany has postponed the implementation of its annual levy on single-use plastics until January 1, 2025. This delay aligns with the country’s single-use plastic fund law, EWKFondsG, which is modeled after the EU's Single-Use Plastics Directive. Under this German levy, businesses will be taxed on specific plastic items outlined in the Directive, such as: Food containers Cups and beverage holde... Read more

We're thrilled to inform you about recent updates to Germany's fiscalization rules, specifically focusing on changing VAT numbers. Here's what you need to know if you're changing your tax number in Germany! Read more

Germany has announced a return to the standard value-added tax (VAT) rate of 19% for restaurant and catering services, effective January 1, 2024. The move follows the temporary reduction to 7% implemented in July 2020 during the COVID-19 pandemic to support the struggling hospitality sector. The decision reflects confidence in the industry's recovery and aligns with broader economic stabilization... Read more

There are two different scenarios for exporting the TAR files from the USB. However, the procedure is the same and is explained in this document. Read more