German Electronic Book-Keeping Relocation Penalty (relocation fee): Overview of new sanctions under Section 146(2c) AO for unauthorised relocation or failure to re-relocate electronic bookkeeping systems to Germany, including applicable conditions, fines from 2,500 to 100,000 euros, and practical implications for companies using digital bookkeeping.

Relocating Electronic Bookkeeping Abroad: Rules and How to Avoid Penalties

Relocating accounting operations abroad: regulations and how to avoid penalties German regulations on the relocation of electronic invoicing have become more flexible in recent years. Companies can now maintain and manage electronic books and records not only within the EU/EEA, but also in other countries, provided that the legal requirements are met. These include countries such as the USA, Switzerland […]

E-Rechnung ab 2025 in Deutschland: Grafik zu den neuen Pflichten für Unternehmer bei inländischen B2B-Umsätzen, Definition der E-Rechnung als strukturierte elektronische Rechnung nach § 14 UStG, Überblick über Übergangsregelungen bis spätestens 31.12.2027 (Papier- und sonstige elektronische Rechnungen mit Zustimmung, Umsatzgrenze 800.000 EUR), Anforderungen an Empfangsbereitschaft ab 1.1.2025 und an die Ausstellung von E-Rechnungen sowie Auswirkungen auf Vorsteuerabzug und Anpassung der Rechnungs- und Buchhaltungsprozesse.

E-invoicing: mandatory for businesses from 2025

E‑Invoicing from 2025: Requirements, Transitional Regime and Practical Impacts As an entrepreneur or service provider, you inevitably have to deal with invoices. However, starting from 2025, businesses must observe changes because of the e-invoicing obligation. This article deals with these innovations and further information. Paper invoices and e-invoices Invoices are part of day-to-day business for entrepreneurs, service providers and customers. […]

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paperless office

Digitalization of accounting: More than just a paperless office

Digitalization of accounting not only means moving from a paper-based to a paperless office, but also redefining accounting processes. Thanks to modern technologies, companies can manage, analyze and use their financial data more efficiently. Selected examples of accounting processes that benefit from digital transformation In the following, we show selected examples of accounting processes that benefit from digital transformation: 1. […]

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