Fiscal subject related
This rule was adopted to protect consumers, and give them full information before deciding on a product.
Advertising sale promotions such as “1+1 gratis” or “Buy 3 pay 2” do not fall within the scope of application. Another exception are perishable goods, which are marked as reduced for sale before the expiry date.
Other news from Germany
Aligning German VAT Rules to the European e-Invoicing Standard (EN 16931)

Germany has published a guide aligning its VAT Act (UStG) requirements with the European e-invoicing standard EN 16931, ensuring that all mandatory invoice details are mapped to structured fields like invoice date, number, and supplier data. This harmonization, developed jointly by KoSIT, FeRD, and AWV, provides a clear reference for issuers and software providers, reducing legal risks and enablin... Read more
Germany to Keep Reduced VAT Rate for Restaurant Food Until 2026

The Federal Government confirmed it will maintain the 7% VAT rate for food served in restaurants from 1 January 2026, as agreed in the coalition deal. In a response to a parliamentary question from the Greens, the government referred to studies from the COVID-19 period and international data showing that VAT cuts sometimes lead to lower consumer prices. However, it noted that not all savings need... Read more
Germany to Merge E-Invoicing Platforms and Mandate B2B E-Invoices by 2028

Germany is simplifying its invoicing and VAT system, consolidating federal e-invoicing onto the OZG-RE platform by the end of 2025 and phasing in a B2B e-invoicing mandate through 2028. All businesses must be able to receive structured EN 16931-compliant e-invoices from 2025, with issuing requirements applying to larger companies in 2027 and to all in 2028, replacing paper invoices. Read more
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Already subscriber? LoginNew document was uploaded: S4F backoffice 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. Read more
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Already subscriber? LoginGermany: Reminder of VAT Invoice Changes

Germany has updated its VAT invoicing and archiving rules to support mandatory B2B e-invoicing from January 1, 2025, requiring structured XML formats to be retained as the legal record and shortening the invoice retention period from 10 to 8 years. Additionally, from December 6, 2024, credit notes issued to non-entrepreneurs showing VAT without prompt objection may trigger unauthorized tax liabili... Read more
Germany Plans to Update the Cash Register Security Rules

On July 23, 2025, Germany's Ministry of Finance released a draft amendment to the Cash Register Security Regulation (KassenSichV) to simplify compliance and resolve legal uncertainties. Key changes include allowing cash register data to be embedded in e-invoices, officially covering app-based POS systems, and extending security rules to odometers used in taxis and transport services. Read more
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Already subscriber? LoginGermany Updates Special VAT Audit Form (USt 7 A)

On July 22, 2025, Germany's Federal Ministry of Finance (BMF) issued a revised USt 7 A form to standardize VAT special audits across all federal states, now mandatory upon its publication. The updated form supports IT compatibility, allows limited format deviations, and clearly defines audit scope, including OSS schemes, input tax deductions, and cross-border supplies. Read more