Germany tax news
AskColm has 56 articles tagged Germany, drawn from over 130 tax sources. The most recent is dated 7 October 2026.
Showing the latest 50.
Germany Plans Digital Reporting System for 2030
Germany is introducing an e-invoicing mandate in 2027, followed by a digital reporting system in 2030. Businesses should familiarise themselves with the new rules, thresholds and deadlines to ensure compliance with the upcoming requirements.
Germany faces EU infringement action over VAT exemption for credit management services
The European Commission has opened infringement proceedings against Germany over its VAT treatment of credit management services. Germany currently applies a VAT exemption to certain credit management activities, which the Commission argues is incompatible with the EU VAT Directive. Under…
German Court Clarifies VAT Rules for Online Vehicle Rental Intermediaries
A German court has issued a ruling clarifying how VAT applies to online platforms that act as intermediaries for vehicle rental services. The decision addresses whether such platforms should be treated as agents or principals for VAT purposes—a distinction that…
Germany: VAT treatment of online vehicle rental platforms
A German court case has clarified the VAT rules applying to online vehicle rental platforms, addressing questions around intermediary status, vehicle rentals and the use of the reverse charge mechanism.
Germany Refers Automated Facility Fixed-Establishment Question to EU Court
A German court has referred a question to the European Court of Justice regarding whether a fully automated facility, operating without human staff, can constitute a fixed establishment for VAT purposes. The case challenges existing fixed establishment doctrine, which has…
Germany BMF targets July 2030 VAT e-reporting launch
Germany's Federal Ministry of Finance (BMF) has set a target of July 2030 for the launch of a national VAT e-reporting system. The initiative forms part of Germany's broader effort to modernize tax compliance and combat VAT fraud through real-time…
Germany plans 2030 import VAT offsetting model to end pre-financing
Germany is planning to introduce an import VAT offsetting model by 2030 that would eliminate the need for businesses to pre-finance import VAT. Under the proposed approach, import VAT would be directly offset against a business's VAT liability rather than…
Germany outlines 2030 roadmap for B2B digital VAT reporting
Germany has published a roadmap targeting 2030 for the full implementation of mandatory B2B digital VAT reporting. The plan outlines a phased transition toward structured e-invoicing and real-time or near-real-time VAT reporting obligations for businesses operating in Germany. This builds…
German restaurant VAT reduction fails price cut objective
Germany's temporary VAT reduction on restaurant meals from 19% to 7%, introduced post-pandemic to support the hospitality sector, failed to achieve its primary objective of lowering consumer prices. Rather than passing the tax cut through to customers, most restaurants retained…
Germany to Mandate Secure Cash Registers and Digital Receipts from 2028
Germany plans to mandate the use of certified, tamper-proof cash registers and the issuance of digital receipts starting in 2028. The requirement builds on existing fiscal security regulations and aims to reduce VAT fraud and improve transaction transparency. Businesses in…
Germany fiscal registers and digital receipts Jan 2028
Germany is implementing updated requirements for fiscal registers and digital receipts, with a deadline of January 2028. Businesses will be required to use certified technical security elements (TSE) in point-of-sale systems to ensure transaction integrity and compliance with fiscal register…
Germany Proposes Mandatory Electronic Cash Registers and Digital Receipts from 2028
Germany has proposed legislation requiring mandatory electronic cash registers and the issuance of digital receipts for retail and hospitality businesses, with implementation targeted from 2028. The measure aims to reduce VAT fraud and improve tax reporting accuracy by ensuring all…
General Court VAT Case – T-548/26 (Finanzamt Freising) – Questions – Input VAT adjustment after changing taxation schemes: German de minimis threshold
A new VAT case (T-548/26, Finanzamt Freising) has been filed at the European General Court, involving input VAT adjustment obligations when a taxpayer switches between different taxation schemes in Germany. The case focuses on the application of Germany's de minimis…
Germany Clarifies Cross-Border Interest Rules
Germany's Federal Tax Court has ruled that interest payments connected to a Dutch group structure can be denied as a tax deduction in Germany under Section 4i of the Income Tax Act.
mika raises €6m to make German tax advisers optional
German fintech mika has raised €6 million to build AI-powered tax software aimed at reducing German individuals and small businesses' reliance on professional tax advisers. The platform automates tax return preparation and compliance workflows, targeting a market where tax adviser…
Germany rejects VAT cut in €2.5bn fuel tax relief package
Germany has rejected proposals to cut VAT as part of a €2.5 billion fuel tax relief package aimed at easing the burden of rising energy costs on consumers. The government opted for alternative relief measures rather than a VAT reduction,…
XRechnung 4.0 draft published: preparing for EN16931:2026 adoption
Germany's XRechnung 4.0 draft has been published in preparation for the adoption of the updated European standard EN16931:2026. XRechnung is Germany's national eInvoicing standard used for B2G and increasingly B2B transactions. The new draft aligns the German implementation with the…
Germany e-invoicing: transition guide to 2027 phase
Germany's e-invoicing mandate is being introduced in phases, with businesses needing to prepare for the 2027 compliance stage. The transition guide outlines the structured rollout of mandatory electronic invoicing for B2B transactions, detailing which businesses are affected and when obligations…
ECJ C-565/24 (P-GmbH & Co. KG) – Judgment – VAT Margin Scheme Applies to “Coffee Trips,” No Refund for Negative Margin
The European Court of Justice ruled in case C-565/24 (P-GmbH & Co. KG) that the VAT margin scheme applies to so-called 'coffee trips' — promotional excursions sold as travel services. The court confirmed that where the margin is negative, no…
Germany Clarifies Rules on Mandatory E-Invoicing
Germany's tax authorities have issued clarifications on the mandatory e-invoicing rules that came into force in 2025. The guidance addresses practical questions around scope, format requirements (particularly the EN 16931-compliant structured formats such as XRechnung and ZUGFeRD), transition periods, and…
Deutschlands B2B-E-Rechnungspflicht: Was Unternehmen über den Übergang wissen müssen
Germany's B2B e-invoicing mandate is rolling out in phases, requiring businesses to adapt their invoicing processes. From January 2025, all German businesses must be capable of receiving structured e-invoices. Sending obligations follow a phased timeline based on company size and…
Peppol-Infrastruktur in Deutschland: B2G-Beschaffung und das B2B-E-Invoicing-Mandat vereinen
Germany's Peppol infrastructure is playing a central role in unifying B2G public procurement and the upcoming B2B e-invoicing mandate. Germany has adopted Peppol as its standard for public sector invoicing while also introducing a phased B2B e-invoicing obligation under the…
Peppol Infrastructure in Germany: Unifying B2G Procurement and the B2B E-Invoicing Mandate
Germany is advancing its e-invoicing framework by leveraging Peppol infrastructure to unify business-to-government (B2G) procurement with the upcoming mandatory B2B e-invoicing requirement. The country's B2B e-invoicing mandate, phased in from 2025, requires structured electronic invoices for domestic transactions between VAT-registered…
Germany reforms VAT Groups with election system 2030
Germany is reforming its VAT group rules by introducing an election-based system effective 2030. Under the current regime, VAT grouping (Organschaft) applies automatically when the legal criteria are met, creating uncertainty for businesses. The reform will allow entities to actively…
Germany Approves 2026 Tax Bill Introducing VAT Consolidation Option from 2030
Germany's parliament has approved a 2026 Tax Bill introducing an optional VAT consolidation (Organschaft) regime, effective from 2030. The measure allows qualifying corporate groups to consolidate VAT reporting, simplifying compliance for entities with complex intra-group structures. This is a significant…
GEBA fully available in Peppol as May 2026 Release becomes mandatory
The German E-Billing Administration (GEBA) standard is now fully integrated into the Peppol network, with the May 2026 release becoming mandatory. This update establishes GEBA as a compliant eInvoicing format within the Peppol framework, impacting businesses transacting with German public…
France & German e-invoicing standard update Aug 2026
France and Germany are advancing their e-invoicing standardization efforts with a coordinated update targeting August 2026. The development reflects both countries' push toward structured electronic invoice formats as part of broader EU digitalization of tax reporting. France's mandatory B2B e-invoicing…
Court confirms input VAT deduction for claim enforcement costs
A German court has confirmed that input VAT incurred on costs related to enforcing claims — such as legal or collection expenses — is deductible, provided the underlying activity is linked to taxable business purposes. The ruling clarifies the VAT…
German VAT Excludes Services Ordered by Domestic Liaison Office for Foreign Parent Company
A German VAT ruling clarifies that services ordered by a domestic liaison office on behalf of a foreign parent company fall outside the scope of German VAT, as the liaison office lacks the status of an independent taxable person and…
Germany: Court confirms input VAT deduction for claim enforcement costs
A German court has confirmed that businesses may deduct input VAT on costs incurred in enforcing claims, providing important clarification for VAT recovery. The ruling addresses whether legal and related expenses tied to claim enforcement have a sufficient direct link…
Flashback on ECJ Cases C-97/90 (Lennartz) – Minimal business use still permits VAT deduction
A retrospective analysis of ECJ Case C-97/90 (Lennartz) examines the landmark ruling that even minimal business use of goods is sufficient to entitle a taxable person to full VAT deduction at the time of acquisition, with subsequent private use addressed…
VAT on Animal Tendons and Gizzards: BFH Rules on Reduced Tax Rates
Germany's Federal Fiscal Court (BFH) has issued a ruling clarifying the application of reduced VAT rates to animal tendons and gizzards. The decision addresses how these specific animal by-products should be classified under German VAT law for rate purposes, resolving…
VAT Refund and Assessment Procedure in Cologne Fiscal Court Case
A Cologne Fiscal Court case examines the procedural interplay between VAT refund claims and assessment procedures in Germany. The ruling addresses how tax authorities must handle concurrent VAT refund applications alongside ongoing assessment proceedings, with implications for taxpayers navigating German…
Wealth Taxes in Europe, 2026
A Tax Foundation analysis examines the state of wealth taxes across European nations heading into 2026, surveying which countries levy net wealth taxes, inheritance and estate taxes, or property-based wealth levies. The report highlights the limited adoption of traditional net…
Germany’s B2B E-Invoicing Mandate: What Businesses Need to Know About the Transition
Germany's B2B e-invoicing mandate requires businesses to adopt structured electronic invoicing formats, with the transition rolling out in phases starting 2025. The mandate applies to domestic B2B transactions, requiring invoices in formats such as XRechnung or ZUGFeRD that comply with…
Germany Unveils Action Plan Signaling VAT Reporting System and Extended Archiving Rules
Germany has published an action plan signaling the development of a VAT reporting system alongside extended archiving rules for electronic records. The plan indicates Germany intends to build a transaction-based digital VAT reporting infrastructure, aligning with broader EU ViDA (VAT…
The Future of VAT Compliance in Germany: Digital Reporting, E-Invoicing and the Importance of Accurate VAT Determination
Germany's VAT compliance landscape is undergoing significant transformation with the rollout of mandatory e-invoicing and digital reporting requirements. Businesses operating in Germany must prepare for structured electronic invoice formats such as XRechnung and ZUGFeRD, alongside upcoming transaction-based digital reporting obligations.…
Germany – Online obligation from 1 October 2026 for EORI forms
Germany is introducing a mandatory online submission requirement for EORI (Economic Operators Registration and Identification) registration forms, effective 1 October 2026. Currently, businesses can submit EORI applications via paper or other channels, but from that date only digital/online submissions will…
Germany’s finance minister links VAT reporting to the fight against tax fraud
Germany's finance minister has connected the country's VAT reporting modernisation efforts to the broader goal of combating tax fraud. The minister highlighted how enhanced digital VAT reporting requirements can close compliance gaps and reduce fraudulent activity, such as carousel fraud,…
Germany Signals the Future of Tax Administration: A 26‑Point Action Plan Built on the E‑Invoice
Germany has unveiled a 26-point action plan positioning e-invoicing as the cornerstone of its future tax administration strategy. The plan outlines how mandatory e-invoicing infrastructure will be leveraged to modernize tax compliance, reduce fraud, and streamline reporting obligations for businesses.…
Complying with Germany’s E-Invoicing Mandate Without an Expensive ERP
This article addresses practical compliance strategies for Germany's e-invoicing mandate for businesses that lack expensive ERP systems. It explores cost-effective tools and approaches that smaller companies can use to meet the structured e-invoice requirements under Germany's B2B mandate, which requires…
White goods trader wrongly applies margin scheme to goods purchased in Germany
A white goods trader incorrectly applied the VAT margin scheme to second-hand goods purchased from Germany. The margin scheme, which allows VAT to be charged only on the profit margin rather than the full selling price, is restricted to goods…
VAT Hot Topics for the Public Sector (§ 2b UStG & E-Invoicing)
This article examines VAT hot topics for the German public sector, focusing on two key issues: the application of §2b UStG, which governs the VAT treatment of public bodies and their transition from the old §2 Abs. 3 UStG regime,…
Complying with Germany’s E-Invoicing Mandate Without an Expensive ERP
This article addresses how businesses can comply with Germany's mandatory B2B e-invoicing requirements without investing in costly ERP systems. Germany's e-invoicing mandate requires structured electronic invoices for domestic B2B transactions, phased in from 2025. The piece explores lightweight, cost-effective compliance…
Briefing document & Podcast: Germany E-Invoicing & E-Reporting
This briefing document and accompanying podcast provide a comprehensive overview of Germany's e-invoicing and e-reporting mandates. It covers the regulatory timeline, applicable formats such as XRechnung and ZUGFeRD, and the phased B2B obligations rolling out from 2025 onwards. The content…
Amazon updates Fulfilled by Merchant (FBM) requirements — Germany & UK 2026
Amazon is updating its Fulfilled by Merchant (FBM) requirements for sellers operating in Germany and the UK in 2026. These changes have VAT implications for marketplace sellers, as compliance with FBM rules affects how VAT obligations are allocated between Amazon…
Factur-X and ZUGFeRD, a technical overview
A technical overview of Factur-X and ZUGFeRD, two hybrid electronic invoice formats that embed structured XML data within PDF documents. Factur-X is the French standard while ZUGFeRD is the German equivalent; both are largely interoperable and aligned with the EN…
Briefing document & Podcast: Germany E-Invoicing & E-Reporting
This briefing document and podcast covers Germany's B2B e-invoicing mandate, outlining the timeline and compliance requirements for businesses operating in Germany. Germany introduced a phased mandatory structured e-invoicing regime, with large businesses required to issue compliant e-invoices from 2025 and…
Planned Reform of VAT group rules in Germany
Germany is planning a reform of its VAT group rules, which govern how groups of legally separate but financially, economically, and organizationally integrated entities are treated as a single VAT taxpayer. The proposed changes could affect how VAT is accounted…
Case Study: A Taxually Alternative for Amazon FBA VAT Compliance in Germany, Poland, and the Czech Republic
This case study examines hellotax as an alternative to Taxually for Amazon FBA sellers managing VAT compliance in Germany, Poland, and the Czech Republic. It highlights the challenges e-commerce sellers face with multi-country VAT registration, filing, and reporting obligations across…