Fiscal subject related
Starting from January 2024, manufacturers, importers, and intra-community acquisitions of single-use plastics will be required to prepare and upload a report containing information on the type and quantity of materials used. Meanwhile, sellers must report to the government information about the packaging material, such as its quantity.
The tax rate for single-use plastics has been set at 0.80 EUR per kg, and it is hoped that this will encourage both manufacturers and consumers to consider alternatives to plastic products. This tax is expected to generate revenue for the government, while also promoting the use of sustainable packaging materials.
The move by Germany is part of a broader global effort to reduce the amount of plastic waste that ends up in our oceans and landfills. According to the United Nations, over 8 million tons of plastic waste enter our oceans each year, causing significant damage to marine life and the ecosystem.
Other news from Germany
Understanding the Digital Services Act
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Germany: Mandatory e-Invoicing from 2026

Starting January 1, 2026, e-invoicing will be mandatory for all B2B transactions in Germany, requiring businesses to use structured formats like XRechnung or ZUGFeRD. Routty by Dynatos simplifies compliance by supporting these formats, automating workflows, archiving invoices, and integrating easily with ERP systems. Read more
Germany Prepares for Mandatory Electronic Cash Registers by 2027

At the moment, businesses in Germany are not required to use electronic cash registers, but starting January 1, 2027, they will become mandatory under a new government agreement. Although open tills are still allowed for now, electronic registers must already meet strict security standards, including TSE compliance. Read more
New 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. Read more
Germany: E-Invoicing in Hesse

In the German state of Hesse, e-invoicing has been mandatory for suppliers to public bodies since April 18, 2024, following EU directives and the state’s own 2020 E-Invoicing Regulation. Invoices must comply with the European EN 16931 standard and be submitted through designated digital channels. Read more
Permanent Reduction in the Restaurant Sales Tax on Food from 2026 in Germany

Starting January 1, 2026, VAT on restaurant food will be permanently reduced to 7%. This change is part of the 2025 coalition agreement between CDU/CSU and SPD. To make it official, the VAT law will need to be updated in 2025. However, the government will need to cover the cost of this tax cut in future budgets. The reduced VAT is expected to save businesses about €3.5 billion each year, but... Read more
„Germany Pays Digitally “ Initiative: Digital Payments May Soon Be Mandatory

Although over 70% of German consumers prefer digital payments, many small businesses still don’t accept them—unlike peers in countries like Sweden and the Netherlands. Read more