Fiscal subject related
The levy is designed to help cover the cost of disposing of products that cannot be recycled or reused, such as single-use plastics, electronics, and batteries. It is part of Germany's wider efforts to reduce waste and improve sustainability, and it is expected to have a significant impact on businesses that produce or sell such products.
As the legislation awaits final approval, businesses are being urged to prepare for compliance and monitor any legal developments that may arise. They should also consider the potential impact on their operations, including supply chains and pricing, and take steps to adapt accordingly.
While the new levy is expected to be challenging for businesses, it is also seen as an important step towards a more sustainable future. As Germany continues to lead the way in environmental policy and regulation, it is likely that other countries will follow suit, making it even more important for businesses to prepare for the changes ahead.
Other news from Germany
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
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Already subscriber? LoginGermany Updates E-Invoice Archiving Rules Ahead of 2025 Mandate

Germany updated its GoBD bookkeeping rules on July 14, 2025, to align with the new B2B e-invoicing mandate effective from January 1, 2025, clarifying how structured electronic invoices must be stored for tax purposes. Businesses are now only required to archive the XML portion of e-invoices, including in hybrid formats like ZUGFeRD, provided it can be rendered readable upon request. Read more
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Already subscriber? LoginNew document was uploaded: Q&A from the webinar: Germany's cash register rules: reporting mandate and TSE certificate

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