E-invoicing model:
  • B2G: Centralised/Peppol
  • B2B: Post Audit
Mandatory file format:
  • B2G: Xrechung, Peppol BIS
  • B2B: N/A
B2G requirements:
  • Individual platforms in each state (16) and Peppol
Archiving requirements:
  • 10 Year Period
E-signature:
  • Not Required

Summary

Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.

Updates

11.17.22

  • VAT/G(S)ST rate information
Extension of VAT reduction for hospitality services Due to surging inflation in the country, Germany has extended the VAT reduction on hospitality services to 31 December 2023. The VAT rate for hospitality services was initially reduced from19% to 7% and was due to expire on 31 December 2022. We can expect other countries to adopt similar fiscal measures as inflation continues to have a significant impact on the tax measures countries deploy.

04.28.22

  • Country updates
Factur-X – updated version The National Forum for Electronic Invoicing and Electronic Public Procurement (FNFE-MPE) and the Forum Elektronische Rechnung Deutschland (FeRD) have published an updated version of the Factur-X 1.0.06/ZuGFeRD 2.2. Technically, these are identical hybrid formats (PDF invoices with embedded XML). Therefore, the technical specifications are now combined in one uniform document, and are available in English, German and French. The links can be found as follows: https://fnfe-mpe.org/factur-x/factur-x-et-zugferd-2-2/ https://fnfe-mpe.org/factur-x

02.04.22

  • Mandate information
B2G E-invoicing in German Federal States – update

There have been large strides made in the B2G landscape in the German Federal States.
In the Federal States of Sarre, Baden Wurttemberg and Hamburg, it is now mandatory for suppliers to issue electronic invoices as of 1st January 2022. This excludes direct orders with a value of under 1,000 Euros.
Other states are expected to follow, including West Mecklenburg-Pomerania in 2023, Hesse in 2024 and Rhineland-Palatinate in January 2024.

01.04.22

  • Mandate information
New Government coalition plans to introduce continuous transactions controls (CTC)

Governments introduce continuous transaction controls (CTC) to more effectively counter tax fraud and increase revenue. As part of introducing CTCs in their mandates, governments often require invoice data to be sent to tax authorities in real-time or require invoices to be cleared by the government before they are paid.

Germany is planning to introduce CTCs to this effect. There are no specific details, but Tungsten will keep up to date with any development around this.

01.05.21

  • VAT/G(S)ST rate information
VAT Rates Germany: temporary VAT reductions now rolled back

As part of its economic stimulus package, Germany lowered their VAT rates in July 2020 to 16% for the base rate and 5% for the reduced rate. This tax measure ended on 31 December 2020, as planned.
From 1 January 2021 the “old” VAT rates (19% base rate and 7% reduced rate) will apply as before July 2020. What does this mean:
• Invoices for goods and services with a time of supply (tax point) after 31 December 2020 must use the original VAT rates (19% and 7%)
• Invoices for goods and services with a tax point before January 1, 2021, must still use the July 2020 rates: 16% and 5%

Click here to learn more about the German mandate.

03.10.20

  • Mandate information
Germany’s B2G e-invoicing approaches second phase

Germany has announced its schedule for mandatory B2G e-Invoicing. As April approaches, the second phase will come into action for the regional and communal levels. Tungsten is here to help – we can support your invoice delivery of the XRechung through our PEPPOL connection.

Click here to learn more about the German mandate.

01.31.18

  • Mandate information
Germany mandates B2G e-invoicing

The European Union (EU) VAT Directive 55 obliges all EU public authorities to receive invoices electronically by 27 November 2018.

Click here to learn more about the German mandate.

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