Fiscal subject related
Initially, German federal states were required to accept e-invoices from April 18, 2020. By January 01, 2028, all businesses must issue and receive electronic invoices. From January 01, 2027, businesses with an annual turnover exceeding €800,000 will be required to issue structured electronic invoices. For transactions in 2027, companies below this turnover threshold can still issue paper or non-structured electronic invoices, provided the recipient agrees. This phased approach ensures that larger businesses, which typically have more resources, comply first.
December 31, 2027: EDI Formats for Invoices in 2026 and 2027
Businesses can issue invoices in Electronic Data Interchange (EDI) formats for transactions made in 2026 and 2027 until December 31, 2027, with the recipient's consent. This allows businesses to use existing technologies and systems to meet the new requirements without significant disruptions. The use of EDI formats is permitted regardless of the company's turnover.
January 01, 2028: Full Implementation of B2B E-Invoicing
By January 01, 2028, all businesses in Germany must issue and receive structured electronic invoices, marking the complete transition to e-invoicing for B2B transactions. This final phase is expected to greatly enhance business efficiency, improve cash flow management, and reduce the administrative burden of invoicing. Additionally, it will provide tax authorities with better tools to monitor compliance, reduce tax evasion, and improve overall tax revenue. Businesses will benefit from faster invoice processing, lower costs, and improved data accuracy.
Other news from Germany
New document was uploaded: EV-chargers from the Fiscalization Perspective in Germany

Germany’s fiscalization system is based on the Technical Security Element (TSE), which secures POS transactions but does not apply to EV chargers. Let's find out what this means in practice. Read more
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Already subscriber? LoginGermany’s e-Invoicing: ZUGFeRD vs. XRechnung

Germany is transitioning to mandatory e-invoicing, with B2B and B2G invoices required to use structured digital formats starting January 2025, fully in place by 2028. The two main formats are ZUGFeRD, a hybrid PDF/XML model ideal for private sector use, and XRechnung, a pure XML format required for invoicing public authorities. Read more
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Already subscriber? LoginGermany moves toward unified e-invoicing and B2B mandates by 2028.

Germany is consolidating its federal e-invoicing platforms into a single system (OZG-RE) by the end of 2025 and launching a phased B2B e-invoicing mandate starting in 2025, with full adoption required by 2028. From January 2025, all businesses must be able to receive EN 16931-compliant e-invoices, while structured invoice issuance will gradually become mandatory based on company size, aiming to im... 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). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginNew webinar 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
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Already subscriber? LoginReminder: All cash registers in Germany must be reported to the tax authorities by July 31, 2025.

All businesses in Germany using or maintaining electronic cash registers must report them to their local tax office by July 31, 2025, under new obligations from Section 146a(4) of the Fiscal Code. This applies to retailers, hospitality businesses, and others using devices like POS systems or electronic scales with register functions. Read more
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Already subscriber? LoginNew Rules for Cash Registers Coming to Germany

Germany’s new coalition government plans to modernize fiscal policy by requiring all businesses with over €100,000 in annual turnover to use a certified cash register system starting January 1, 2027. Simultaneously, the obligation to issue printed receipts is expected to be removed, though details are still pending. Read more