Germany | Tungsten Network

Factur-X – updated version

Ryan Golds — Thu, 28 Apr 2022 07:15:35 +0000

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

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B2G E-invoicing in German Federal States – update

Ryan Golds — Fri, 04 Feb 2022 00:00:00 +0000

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.

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

Ryan Golds — Tue, 04 Jan 2022 00:00:00 +0000

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.

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VAT Rates Germany: temporary VAT reductions now rolled back

Carl Youngman — Tue, 05 Jan 2021 00:00:00 +0000

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%