Since January 1, 2020, Germany’s Cash Register Security Ordinance (KassenSichV) requires all electronic cash registers to use a certified Technical Security System (TSE) that securely records and signs each transaction to prevent tampering. Businesses must issue receipts for every sale and ensure their systems produce audit-ready data in the standardized DSFinV-K format. Read more

Germany’s Ministry of Finance issued updated e-invoicing guidelines emphasizing that, from 2025, only structured invoices in formats like XRechnung or ZUGFeRD, compliant with EN 16931, will be legally valid for VAT deduction. During the transition phase through 2026–2027, non-compliant invoices may still be accepted if they meet Section 14(4) VAT Act requirements. Read more

Big changes are coming to Germany’s fiscal landscape in 2025 - and businesses need to be ready. Starting January 1, 2025, all companies using electronic recording systems must register them with the tax office. At the same time, updates to the Technical Security Element (TSE) are on the horizon, bringing new requirements and potential compliance challenges. 📅 Join us on Thursday, July 17 at... Read more

Starting January 1, 2025, all businesses and self-employed individuals in Germany using electronic recording systems with a TSE must report these devices to the tax office through the ELSTER platform. Devices already in use before July 1 must be reported by July 31, 2025, while new or temporary devices must be registered within one month of acquisition or setup. Read more

On June 25, 2025, Germany’s Ministry of Finance released a revised draft clarifying e-invoicing rules, including mandatory EN16931 compliance, eased requirements for small businesses, and sector-specific updates for construction. The phased rollout requires all German businesses and foreign entities with a German establishment to receive structured B2B e-invoices from January 2025, with full issuance obligations by 2028. Read more

Germany plans to mandate electronic cash registers from January 1, 2027, for businesses with annual sales over €100,000, but key details remain unclear. The Tax Consultants Association (DStV) questions whether the threshold applies to total turnover or only cash sales and urges exemptions for mobile or low-infrastructure businesses. Read more