Germany has published a draft to replace the existing BpO 2000 with new External Audit Regulations (ApO), aiming to modernize and speed up tax audit procedures. The proposal introduces a stronger focus on risk-based, more targeted audits, along with structured cooperation between taxpayers and authorities through framework agreements.
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Germany Revises External Audit Rules and Plans to Introduce Measures to Speed Up Tax Audits
Germany
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
24
Content accuracy validation date:
02.04.2026
Content accuracy validation time:
08:18h
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Germany: KoSIT Prepares XRechnung 4.0 in Line with New EU Standard
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Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
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New document was uploaded: E-invoicing system in Germany
Germany
Author: Ivana Picajkić
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Germany: Guidance on Taxpayer Rights and Duties During External Audits
Germany
Author: Ivana Picajkić
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
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Germany: Mandatory e-Invoicing is Coming – 2026 is the Key Preparation Year
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
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
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Germany
Author: Ištvan Božoki
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