This guidance explains that German businesses can apply to extend the deadline for filing VAT returns by one month. If the extension is used, a special advance payment equal to one‑eleventh of the previous year’s advance payments must be paid, and it is credited in the December advance payment calculation. The special payment can be corrected upon application if expected VAT changes due to a rate change.
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VATCalc · 8 days ago
ZUGFeRD 2.5 will be released on 20 May 2026 for Germany and France, adding native support for gross invoicing and aligning with the latest EN 16931 code lists. The update also expands reference templates for construction, leasing, reverse charge and simplified invoices, and reinforces cross‑border participation through an English version of the ZR framework.
Comarch · 19 days ago
Germany has released new versions of its e‑invoicing standards, including Peppol, KoSIT, and ZUGFeRD, to improve cross‑border interoperability and simplify implementation. The updates introduce a Central Settlement (ZR) framework, gross invoice processing for specific sectors, and updated reference templates for various transaction types.
VATCalc · about 1 month ago
Germany’s Federal Ministry of Finance updated its e-invoicing FAQs in March 2026, tightening the definition of a compliant E‑Rechnung. The guidance requires that 100 % of mandatory VAT data be embedded in structured XML, mandates embedding of supporting documents, and confirms that monthly summary invoices remain valid if the supply period is clearly defined. These clarifications signal enforcement intent ahead of the 2027 B2B e‑invoicing mandate and the 2030 EU Digital Reporting Requirements.
The Invoicing Hub · about 1 month ago
Germany has launched the German Electronic Business Address (GEBA) standard, allowing every business to use a government‑assigned electronic address for Peppol. The GEBA specification, based on the automatically assigned W‑IdNr, is globally interoperable and supports optional sub‑addressing for large enterprises. The rollout is part of Germany’s e‑invoicing roadmap and aligns with upcoming EU e‑invoicing standards.
e-Invoice.app · about 1 month ago
Germany's e‑invoicing mandate requires all businesses to be able to receive electronic invoices from 1 January 2025, with issuance obligations kicking in 2027 for firms with prior‑year turnover above €800,000 and 2028 for all others. The guidance clarifies that only structured EN 16931 formats (XRechnung or ZUGFeRD) qualify as e‑invoices, and that receipt obligations are voluntary in 2026. It also outlines compliance requirements such as GoBD‑compliant archiving and retention periods.
e-Invoice.app · about 2 months ago
Germany is preparing XRechnung 4.0, the next major version of its national e‑invoice standard, to align with the revised EN 16931‑1:2026. The new standard will break the one‑order‑one‑delivery rule, add B2B‑specific fields, and will not be backward compatible with XRechnung 3.0. Businesses must plan for the transition as the German e‑invoicing mandate requires all e‑invoices by 1 January 2028, likely using XRechnung 4.0.
Key Takeaways
It is one‑eleventh (1/11) of the sum of the previous year’s advance payments.
Businesses can apply at any time, and the guidance is effective from 6 February 2026.
It is credited in the calculation of the December advance payment.
Yes, it can be corrected upon application if expected VAT changes due to a rate change.
Primary source
Read the full article at NWBThis summary was published on VATfaqs.com on 3 February 2026. It relates to VAT developments in Germany. The original source is NWB.
