Germany is reportedly considering a VAT reform from January 1, 2027, which could raise the standard and reduced VAT rates while applying 0% VAT to basic food products. Germany is reportedly considering a major VAT reform that would shift part of the tax burden from income to consumption. Under the proposal, the standard VAT rate would increase from 19% to 21%, while the reduced VAT rate would ris... Read more

Germany allows e-invoices to be sent by email, but the attached invoice must be in a compliant structured format such as XRechnung or ZUGFeRD with XML, while ordinary PDFs, scans, Word/Excel files, or invoice text in the email body do not qualify as legal e-invoices. Germany allows businesses to send e-invoices by email, but only if the invoice is attached in a legally valid structured format. A s... Read more

Germany’s new mandatory withdrawal button will require online B2C businesses to provide consumers with a clear, permanently available electronic way to withdraw from distance contracts from 19 June 2026. Businesses must update websites, apps, platforms, confirmation messages, and internal processes to support clear withdrawal submission, confirmation, and possible partial withdrawal. Germany has f... Read more

Germany clarified that compliant e-invoices and credit notes must be self-contained, with all mandatory VAT information included in the structured electronic file itself. Businesses should review invoice templates and ERP systems to avoid relying only on PDFs, links, or separate documents for required invoice data. Germany’s Ministry of Finance has updated its e-Invoicing FAQs to clarify tha... Read more

Tax audits are increasingly important in European retail due to high transaction volumes and evolving compliance rules. With different fiscal systems in Germany, France, and Italy, understanding audit focus areas is essential. This webinar covers key audit frameworks, differences, and practical compliance insights for retailers. Read more

Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more

The German Federal Fiscal Court ruled that taxpayers are not entitled to a final meeting during a VAT audit once tax evasion proceedings are initiated. At that point, the procedure shifts from a standard audit to a criminal tax investigation, where different rules apply and procedural rights are more limited. Read more