- Update to Tax Code Application Decree: Effective September 1, 2025, Germany’s Federal Ministry of Finance has amended the Application Decree to the Tax Code, integrating the latest guidance from the GoBD regarding electronic bookkeeping and storage requirements for cash register systems.
- Incorporation of GoBD Guidance: The update includes revised references to the July 2025 GoBD guidance in several sections of the Application Decree, ensuring alignment with principles for managing and storing electronic records and enhancing data access protocols.
- Focus on Existing Requirements: While the letter does not introduce new technical requirements, it modifies existing sections to include procedures for addressing failures of certified Technical Security Devices (TSE) in electronic recording systems, with the changes taking effect immediately.
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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