Fiscal subject related
General information
Under the new regulation, the e-invoicing platform selected by the sender of the invoice will carry out content checks, format conversion and testing, extraction of reporting data from the e-invoice, transmission of reporting data to the state platform, and transmission of the e-invoice to the recipient's e-invoicing platform. This centralized platform will help streamline invoicing procedures and reduce errors and delays associated with manual processing.
Feedback on a discussion draft from the Federal Ministry of Finance is currently being sought from important business associations until May 8th, 2023. These details will be incorporated into the draft if necessary, and final legislation is expected to be published in due course.
Companies are advised to prepare for the expected deadline by adjusting their accounting processes accordingly. This includes upgrading their accounting software to enable e-invoicing and ensuring that all relevant stakeholders are informed about the changes. The German government has emphasized that the transition to e-invoicing should be smooth and gradual, with appropriate support and guidance provided to help businesses adapt.
Other news from Germany
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
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
New document was uploaded: Recorded webinar: Fiscalization and online sales in European countries
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Tips in Germany: When Are They Tax-Free and When Are They Not?

In Germany, tips are tax-free if they are given voluntarily, directly to employees, and not included on the invoice, making them exempt from income and VAT. However, tips become taxable when pooled in shared jars, expected by policy, or received by self-employed individuals or business owners, in which case they must be reported as income and may be subject to VAT. Read more
Germany Extends Reporting Deadline for Single-Use Plastics

Germany’s Environment Agency (UBA) has extended the reporting deadline for 2024 single-use plastic quantities to 15 June 2025, easing compliance for manufacturers. While the special levy must still be paid, external audits are waived for this year, though supporting documentation may be requested. Read more
Germany Released Updated ZUGFeRD 2.3.3 E-Invoicing Format (Harmonized with French Factur-X 1.07)

Germany has released ZUGFeRD 2.3.3 on May 7, 2025, fully harmonized with France’s Factur-X 1.07.3 to support seamless e-invoicing across borders in compliance with EN16931 and EU Directive 2014/55/EU. The updated format enhances technical alignment by introducing revised code lists, VATEX codes, and schematron corrections, while maintaining backward compatibility. Read more
End of intra-model European electronic invoice and new rules introduced
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more