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
Germany Publishes Its Electronic Business Address (GEBA)
Germany
Author: Ivana Picajkić
Germany has introduced the German Electronic Business Address (GEBA), published on 18 December 2025 by XStandards Einkauf, as a standardized electronic identifier to accurately route e-documents—especially e-invoices—within networks like Peppol. While GEBA is voluntary, it enhances interoperability, clarity of sender/receiver identification, and readiness for future digital tax and reporting frame... Read more
Germany: Businesses Must Prepare for E-Invoicing Earlier Than Expected
Germany
Author: Ivana Picajkić
Although mandatory B2B e-invoicing in Germany will only apply from 2027, businesses have been allowed to use e-invoices voluntarily since January 2025 and adoption is accelerating as 2026 approaches. As more suppliers switch early, companies operating in Germany already need to be technically ready to receive structured e-invoices to avoid compliance and operational disruptions. Although mandatory... Read more
Germany: Court Confirms Tax Authorities Can Request Tax-Relevant Emails During Audits
Germany
Author: Ivana Picajkić
German tax authorities are increasingly requesting tax-relevant emails during audits, and a 2025 Federal Fiscal Court ruling confirmed that such emails must be retained and disclosed when they contain relevant commercial or tax information. Read more
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Already subscriber? LoginGermany and France Update their Common E-Invoicing Standard
Germany and France will jointly update their hybrid e-invoice formats ZUGFeRD and Factur-X on 15 January 2026 to align with EN 16931 and support their upcoming B2B e-invoicing mandates. The new version expands technical capabilities, improves interoperability, and ensures full compatibility between both formats as Europe prepares for unified digital reporting under ViDA Germany and France have ann... Read more
Germany Lowers VAT on Food in Restaurants to 7% from 2026
Germany
Author: Ivana Picajkić
The German government has approved the Tax Amendment Act 2025. Starting January 1, 2026, the VAT rate for all food served in restaurants will be reduced to 7%. This change will support restaurants, cafés, bakeries, butchers, and catering businesses What changes on January 1, 2026? Food eaten on-site in restaurants will drop from 19% to 7% VAT. This creates a uniform 7% VAT rate for: din... Read more
German 2025-2028 TSE Replacement: Steps for POS Providers and Retailers
Germany
Author: Ivana Picajkić
Germany’s TSE replacement will unfold in multi-year waves from 2025 to 2028, because each hardware TSE expires five years after activation rather than on a single nationwide date. This long replacement cycle forces manufacturers, integrators, and retailers to plan strategically—balancing hardware swaps, cloud-TSE migrations, and clear communication to manage staggered deadlines and complex install... Read more
New document was uploaded: S4FiscalBackoffice 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