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: Procedure in Case of POS or Cash Register Failure

In Germany, if a POS or cash register fails, businesses must follow strict procedures set out in §146 AO, §146a AO, the KassenSichV, and AEAO. The preferred solution is to switch to another TSE-compliant system, but if none is available, continuous handwritten records must be kept, and the outage fully documented with supporting evidence. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Published New E-Invoicing Guideline Linking VAT Law to EU Standard

Germany has released a new e-invoicing guideline that maps the legal requirements of the VAT Act (UStG) to the EU standard EN 16931, ensuring structured compliance and interoperability. Developed by XStandards Einkauf, FeRD, and AWV, the guideline provides businesses and software providers with a practical tool to guarantee that e-invoices meet all mandatory VAT information requirements. A new gui... Read more
Germany: Deutsche Fiskal Released a New Update of the FCC

The latest update of the Fiskal Cloud Connector (FCC version 4.2.2) is now available for download. More information is given as follows. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Amends the Application Decree to the Tax Code – AEAO

On September 1, 2025, Germany’s Federal Ministry of Finance issued a BMF letter amending the Application Decree to the Tax Code (AEAO), updating rules on bookkeeping, electronic recording systems with TSE, and document retention. The changes align references with the July 14, 2025 GoBD update, ensuring consistency with Germany’s new mandatory e-invoicing system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany: Rounding Rules in Tax Invoices

Germany follows strict VAT invoice rounding rules under the UStAE, requiring tax amounts to be shown to the cent and rounded down if the next digit is 4 or less, or up if it is 5 or more. While EN 16931 allows flexibility in rounding methods, Germany mandates this specific approach to ensure consistency in tax calculations. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany: Is a QR Code Enough Instead of a Paper Receipt?

Germany’s Higher Administrative Court of Lüneburg asked the ECJ to decide whether a QR code can replace a paper receipt from weighing scales, challenging the long-held view that only printed paper meets legal standards. The case could redefine receipt rules under EU law, focusing on whether digital formats still guarantee transparency, legibility, and customer protection. In August 2025, the Highe... Read more
Germany: Court Rejects Fast-Food VAT Allocation Method

Germany’s Federal Fiscal Court ruled that fast-food chains cannot use the “food-and-paper” method to allocate VAT on discounted menus, as it can inflate the price of drinks beyond their standalone value. The court emphasized that while companies may choose their allocation method, it must reasonably reflect economic reality. Read more