Germany indirect-tax changes
Every confirmed VAT, GST and e-invoicing change we have recorded for Germany, newest first. Each one carries its official source and the date it takes effect.
- 1 Jan 2027 Germany's Jahressteuergesetz 2026 bill would end the call-off stock simplification in 2028-2029 and add EU ETS 2 allowances to the reverse-charge list
- 1 Jan 2027 DRAFT: Germany would extend the marketplace deemed-supplier fiction to Schwellenerwerber
- 1 Jul 2029 DRAFT: Germany would end automatic VAT-group formation and require a declaration instead
The record 6 changes
- Date TBC Germany: Commission proposes, not yet adopted, to extend the BEHG emission-allowance reverse charge to 30 June 2030
- 1 Jan 2027 Germany's Jahressteuergesetz 2026 bill would end the call-off stock simplification in 2028-2029 and add EU ETS 2 allowances to the reverse-charge list
- Date TBC Not yet law: Germany's cabinet backs digital receipts and a EUR 100,000 cash-register rule from 2028
- 1 Jul 2029 DRAFT: Germany would end automatic VAT-group formation and require a declaration instead
- 1 Jan 2027 DRAFT: Germany would extend the marketplace deemed-supplier fiction to Schwellenerwerber
- 1 Sept 2026 Germany recasts UStG section 22a(2) on who may act as a VAT fiscal representative from 1 September 2026
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