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

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

Germany is expanding the role of XRechnung as a core structured e-invoicing format, moving from public-sector use to a mandatory standard for domestic B2B transactions between 2025 and 2028, based on EU Directive 2014/55/EU and national legislation. Businesses must adapt their systems and processes to handle XML-based invoices, ensure compliance with EN 16931 standards, and manage proper transmiss... Read more

Germany has clarified that small businesses under Section 19 UStG are exempt from issuing e-invoices even after the 2028 mandate, allowing continued use of paper or PDF invoices. However, they must still be able to receive, process, and store structured e-invoices from January 1, 2025, as part of the phased transition to full digital B2B invoicing. Germany has confirmed how new e-Invoicing obligat... Read more