The Xyrality case (C‑459/24) clarifies that e‑commerce platforms can be treated as suppliers for VAT purposes, meaning VAT is due on the full transaction amount, not just the platform fee. The ruling confirms that Article 28 creates a deemed supply chain when an intermediary acts in its own name but on behalf of the actual provider, and that Article 9a’s presumption cannot be rebutted if the platform authorises the charge, delivers the service, or sets the general terms. Platforms dominating the customer relationship must therefore reassess their VAT obligations.
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VATCalc · 7 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.
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Key Takeaways
The ECJ ruled that platforms may be treated as suppliers for VAT purposes, meaning VAT is due on the full transaction amount, not just the platform fee.
If the platform authorises the charge or payment, delivers the service, or sets the general terms and conditions.
Primary source
Read the full article at VatvocateThis summary was published on VATfaqs.com on 17 March 2026. It relates to VAT developments in Germany. The original source is Vatvocate.
