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

Germany introduced a new standardized VAT registration certificate (VAT 1 TN), replacing previous guidance. The certificate serves only as proof of VAT registration, is valid for up to one year, and can be issued electronically without signature. The update mainly simplifies procedures and supports digitalization and cross-border VAT use. 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 purpose of this document is to explain the rules governing the tax audit regime in Germany, including the legal framework, the main focus areas of a tax audit, and the procedures followed by the tax authorities. It also outlines the increasing importance of digital data access and audit techniques. Read more