Germany permits E-Invoicing in All EU Languages as Part of 2025–28 Rollout Germany is in the midst of a historic change to the way companies issue and receive invoices. Beginning in 2025, the country will gradually mandate electronic invoicing (e-invoicing) for all business-to-business (B2B) transactions,
Digital submissions; proof of registration; deadline clarifications Germany’s Federal Ministry of Finance (BMF) has updated the rules for getting VAT refunded if your business is based outside the EU. The new guidance, issued on 27 March 2025, explains how to submit invoices and prove business
New government to drawing-up 10% digital advertising DST The new Merz Federal government is considering a 10% levy on large digital platforms such as Google and Meta. In the current global tax regime, such digital platforms are able to sell data, advertising and marketplace services
New versions of harmonised e-invoice French Factur-X1.07 and German ZUGFeRD 2.3 formats Updated versions of the synchronised French Factur-X1.07 and German ZUGFeRD 2.3 e-invoicing standards have been launched on 7 May 2025. The fully aligned version of Factur-X, which is compliant with the EU EN16931
Introduction of cash-free import VAT option promised Germany is likely to become the latest EU country to introduce postponed VAT accounting. This allows importers of goods into Germany to avoid a cash payment of import VAT; instead just making a declaration in their next German
New government will not update VAT Group rules The new German coalition government has confirmed it will not update the rules of for German VAT groups. This disappointing news came in this week’s “Responsibility for Germany” coalition agreement. In particular, following two related ECJ rulings
Increase in Intrastat Arrivals threshold from 1 January 2025 Germany has raised its Intrastat reporting thresholds for 2025 as follows Arrivals: increased to €3 million per annum from €800,000 Dispatches: increased to €1 million per annum from €500,000 The change to the Foreign Trade Statistics
