Fiscal subject related
Although mandatory B2B e-invoicing in Germany will only apply to suppliers from 2027, businesses have been allowed to use e-invoices voluntarily since January 2025. While adoption was slow at first, momentum is clearly increasing as 2026 approaches.
More suppliers are now choosing to send e-invoices ahead of the legal deadline. This means that companies operating in Germany already need to be technically able to receive structured e-invoices, even though the formal obligation is still a year away.
Many businesses underestimate this requirement. In practice, companies are receiving more notifications from suppliers about upcoming switches to e-invoicing, which is forcing internal discussions about IT readiness and VAT compliance.
Even without a legal mandate to send e-invoices yet, all businesses must be ready to receive them. Those that delay preparation risk operational disruptions as early adoption by suppliers continues to accelerate.
Other news from Germany
Germany: Court Confirms Tax Authorities Can Request Tax-Relevant Emails During Audits
Germany
Author: Ivana Picajkić
German tax authorities are increasingly requesting tax-relevant emails during audits, and a 2025 Federal Fiscal Court ruling confirmed that such emails must be retained and disclosed when they contain relevant commercial or tax information. Read more
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Already subscriber? LoginGermany and France Update their Common E-Invoicing Standard
Germany and France will jointly update their hybrid e-invoice formats ZUGFeRD and Factur-X on 15 January 2026 to align with EN 16931 and support their upcoming B2B e-invoicing mandates. The new version expands technical capabilities, improves interoperability, and ensures full compatibility between both formats as Europe prepares for unified digital reporting under ViDA Germany and France have ann... Read more
Germany Lowers VAT on Food in Restaurants to 7% from 2026
Germany
Author: Ivana Picajkić
The German government has approved the Tax Amendment Act 2025. Starting January 1, 2026, the VAT rate for all food served in restaurants will be reduced to 7%. This change will support restaurants, cafés, bakeries, butchers, and catering businesses What changes on January 1, 2026? Food eaten on-site in restaurants will drop from 19% to 7% VAT. This creates a uniform 7% VAT rate for: din... Read more
German 2025-2028 TSE Replacement: Steps for POS Providers and Retailers
Germany
Author: Ivana Picajkić
Germany’s TSE replacement will unfold in multi-year waves from 2025 to 2028, because each hardware TSE expires five years after activation rather than on a single nationwide date. This long replacement cycle forces manufacturers, integrators, and retailers to plan strategically—balancing hardware swaps, cloud-TSE migrations, and clear communication to manage staggered deadlines and complex install... Read more
New document was uploaded: S4FiscalBackoffice 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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: S4FiscalBackoffice 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