- Federal Ministry of Finance published a BMF letter dated September 1, 2025
- Introduces amendments to the Application Decree to the Tax Code AEAO
- Updates sections related to 146 AO, 146a AO, 147 AO, and 147a AO
- Main changes include updated references
- References to BMF letter of November 28, 2019, updated to include amendment of July 14, 2025
- Ensures AEAO reflects latest interpretative guidance by Ministry of Finance
- BMF letter of July 14, 2025, updates GoBD rules for maintaining electronic records for tax purposes
- Changes adapt rules to new mandatory e-invoicing system introduced in 2025
- Cash Register Security Regulation clarifications made
- Adjustments to references in AEAO 146a concerning failure of certified technical security devices TSE
- Editorial and consistency updates made
- Wording of several subsections aligned to reference recent BMF letters
- Amendment to be published in Federal Tax Gazette Part I BStBl I for official effect
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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