Read our insights, reports and more

In a Circular on 28 June 2024 the Federal Ministry of Finance announced that from 2025 there will be a Germany-wide requirement to report on electronic cash registers. This rule had been suspended until now because of a lack of technical implementation on the level of German Tax Offices. Now that this function has been added to the German online tax return portal www.elster.de, the conditions have now been met for the businesses concerned to fulfil this reporting requirement.

Operators of digital platforms must submit their report of traders on their platform to the Federal Central Tax Office (BZSt) by 31 January 2025. Find out what you need to do in this article.

Producers of single-use plastic products must be registered on the German Environment Agency’s DIVID platform by 31 December 2024 – for the first reporting year of 2024. Find out what you need to do in this article.

From 1 January 2025, German businesses will have to be able to receive and process e-invoices. Which challenges does the retail sector have to be aware of at the end of the year, and how can it make use of the opportunities it brings?

Since the Supply Chain Due Diligence Act came into force at the start of the year, im-plementing its requirements has to many companies become a fixed part of daily business. In this article, we point out the aspects that have turned into recurring is-sues which have to be considered in order to implement the Act properly.

The invasion of the Russian armed forces in the Ukraine on 24 February 2022 is having – as far as predictable at all – substantial short-term and long-term consequences on all areas of the economy. In December 2022, the Institute of Public Auditors in Germany (IDW) published a fourth update on the potential effects of the Ukraine war on the accounting of current financial statements.