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Interestingly, most companies will retain the option to issue invoices in traditional paper formats or other electronic forms until the end of 2026. This flexibility is particularly beneficial for those still in the process of digitising their operations. Small businesses, often the backbone of the economy, have been given special consideration. Those with a total turnover of less than €800,000 in the previous calendar year can continue their current invoicing practices until the end of 2027. This extended deadline is a relief for smaller entities, allowing them to manage the transition without disrupting their financial flow.
Other news from Germany
Start of the POS and TSE registration obligations in Germany
As previously reported, the registration obligation of the POS and TSE systems is a legal requirement in Germany. However, this obligation was postponed many times due to a lack of digital infrastructure for all German Federal States. The German Federal Ministry of Finance (BMF) has announced the commencement of the registration obligation under Section 146a Paragraph 4 of the Fiscal Code (AO).... Read more
New Guidelines for Single-Use Plastic Sold Through Online Marketplaces, Effective from 2025 in Germany
From January 1, 2025, Germany will enforce a new Extended Producer Responsibility (EPR) regulation targeting single-use plastic products. This will affect sellers on Amazon and similar e-commerce platforms, with the goal of enhancing eco-friendly waste management and curbing plastic waste. The EPR regulation will impact: Manufacturers Importers Distributors of single-use plastic items. Sel... 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. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
What is a LUCID number, and why might your company need one?
Since July 1, 2022, all companies selling packaged goods in Germany must register with the LUCID Packaging Register. This includes various types of packaging, such as retail, grouped, shipment, and more. Failure to register results in a distribution ban and possible fines. Let's delve deeper into this topic. Read more
Draft Regulation on E-Invoicing published by the German Ministry of Finance
Germany's Ministry of Finance has unveiled a draft guidance on the introduction of e-invoices. The guidance outlines the implementation of an e-invoicing mandate for all domestic business-to-business (B2B) transactions. The mandate is scheduled for a gradual rollout, with the initial phase kicking off on January 1, 2025. At the heart of this initiative is the requirement for e-invoices to be trans... Read more
New document was uploaded: Draft Guide e-Invoicing Letter
This document interprets the regulation about mandatory electronic invoicing and describes the implementation of the e-invoice system in Germany. Read more
New VAT Rules for Online Events in Germany, Effective July 2024
The German Ministry of Finance has announced new VAT guidelines for online events, starting in July 2024. Providers must prepare for these changes, which affect the VAT treatment and place of supply for digital services. Let's find out what the major changes are. Key Changes: Pre-Produced Content: Classified as electronically supplied services, these are not eligible for VAT exemptions or redu... Read more