A new guidance issued by Germany’s Federal Ministry of Finance, effective 1 January 2025, replaces the 2013 instructions and clarifies taxpayers’ rights and cooperation duties during external tax audits, with the document now required to be attached to audit orders. Taxpayers must support audits by providing records, data access, workspace, and knowledgeable staff, while auditors must identify themselves, respect taxpayer rights, and conduct audits fairly, including in the taxpayer’s favor. Read more

Germany is fundamentally transforming invoicing by introducing mandatory B2B e-invoicing, requiring companies to receive e-invoices from 2025 and to issue structured, EN 16931-compliant e-invoices from 2027 under the amended German VAT Act. As a result, 2026 is the key preparation year for businesses to upgrade systems, align processes with partners, and ensure compliance while laying the groundwo... Read more

The German Federal Office for Information Security (BSI) will pilot a new TR-03185 “Secure Software Lifecycle” certification from February 2026 that keeps certified software compliant after updates without re-certification by certifying secure development processes, enabling faster releases, less administrative burden, and sustained trust. The German Federal Office for Information Security (BSI) i... Read more

Deutsche Fiskal announced a February 2026 rollout of FCC version 4.4.0, mandatory system upgrades, and related technical changes, including new TSE selection options (initially test-only) and required authentication adjustments for customers upgrading from older FCC versions. All FCC DC installations will be upgraded during February 2026, February invoices will be temporarily issued from a fiskaly email address, and customers must ensure payments are made to the updated Commerzbank account. 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 published new legally binding VAT return and advance-payment forms for 2026, released on 29 December 2025 and mandatory for all VAT filings via ELSTER. Read more

Germany has introduced the German Electronic Business Address (GEBA), published on 18 December 2025 by XStandards Einkauf, as a standardized electronic identifier to accurately route e-documents—especially e-invoices—within networks like Peppol. While GEBA is voluntary, it enhances interoperability, clarity of sender/receiver identification, and readiness for future digital tax and reporting frame... Read more