Germany’s Ministry of Finance issued a second amendment to the GoBD on July 14, 2025, updating electronic record-keeping rules to align with mandatory e-invoicing from January 1, 2025. Key changes clarify that storing structured data (e.g., XML) is sufficient, while PDFs or hybrid elements only need archiving if they contain additional tax-relevant information. On July 14, 2025, the German Federal... Read more

Germany has published a guide aligning its VAT Act (UStG) requirements with the European e-invoicing standard EN 16931, ensuring that all mandatory invoice details are mapped to structured fields like invoice date, number, and supplier data. This harmonization, developed jointly by KoSIT, FeRD, and AWV, provides a clear reference for issuers and software providers, reducing legal risks and enablin... Read more

The Federal Government confirmed it will maintain the 7% VAT rate for food served in restaurants from 1 January 2026, as agreed in the coalition deal. In a response to a parliamentary question from the Greens, the government referred to studies from the COVID-19 period and international data showing that VAT cuts sometimes lead to lower consumer prices. However, it noted that not all savings need... Read more

Germany is simplifying its invoicing and VAT system, consolidating federal e-invoicing onto the OZG-RE platform by the end of 2025 and phasing in a B2B e-invoicing mandate through 2028. All businesses must be able to receive structured EN 16931-compliant e-invoices from 2025, with issuing requirements applying to larger companies in 2027 and to all in 2028, replacing paper invoices. Read more

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

Germany has updated its VAT invoicing and archiving rules to support mandatory B2B e-invoicing from January 1, 2025, requiring structured XML formats to be retained as the legal record and shortening the invoice retention period from 10 to 8 years. Additionally, from December 6, 2024, credit notes issued to non-entrepreneurs showing VAT without prompt objection may trigger unauthorized tax liabili... Read more