{"id":61429,"date":"2025-10-31T15:29:46","date_gmt":"2025-10-31T14:29:46","guid":{"rendered":"https:\/\/www.dynatos.com\/germany-updates-tax-rules-for-e-invoicing\/"},"modified":"2026-02-24T09:21:38","modified_gmt":"2026-02-24T08:21:38","slug":"germany-updates-tax-rules-for-e-invoicing","status":"publish","type":"post","link":"https:\/\/www.dynatos.com\/no\/blog\/germany-updates-tax-rules-for-e-invoicing\/","title":{"rendered":"Tyskland oppdaterer skatteregler for e-fakturering"},"content":{"rendered":"

Det tyske finansdepartementet har endret anvendelsesdekretet til skatteforvaltningsloven (AEAO) for \u00e5 tilpasse det til GoBD-oppdateringen fra juli 2025 og det nye rammeverket for obligatorisk e-fakturering. Revisjonen presiserer regler for bokf\u00f8ring, bruk av elektroniske registreringssystemer og dokumentoppbevaring, og sikrer bedre sammenheng i Tysklands digitale skattesystem.<\/strong><\/p>\n

Endringen samordner AEAO med digital skatterapportering<\/h3>\n

1. september 2025 publiserte det tyske finansdepartementet en endring i AEAO. Oppdateringen, som tr\u00e5dte i kraft umiddelbart, tilpasser sentrale regler i skatteforvaltningen til den p\u00e5g\u00e5ende digitaliseringen av rapportering og kontroll. Den dekker tre hovedomr\u00e5der: bokf\u00f8ringsplikter, bruk av elektroniske registreringssystemer med sertifiserte tekniske sikkerhetsenheter (TSE), samt krav til dokumentoppbevaring.<\/p>\n

Denne justeringen f\u00f8lger GoBD-oppdateringen fra juli 2025, som moderniserte prinsippene for h\u00e5ndtering og lagring av digitale regnskapsdata. Les mer i v\u00e5r tidligere artikkel, Tyskland oppdaterer GoBD-reglene for e-faktureringsmandatet 2025<\/a>. Samlet legger disse tiltakene grunnlaget for Tysklands trinnvise innf\u00f8ring av obligatorisk B2B e-fakturering mellom 2025 og 2028.<\/p>\n

Presiseringer om TSE og beredskapsprosedyrer<\/h3>\n

En praktisk avklaring i den siste endringen beskriver hvordan virksomheter skal h\u00e5ndtere tekniske feil i sertifiserte TSE-systemer. Rundskrivet viser til relevante bestemmelser i dekretet som beskriver godkjente beredskapsprosedyrer, og bidrar dermed til operativ kontinuitet og revisjonssikkerhet.<\/p>\n

Del av Tysklands bredere e-faktureringsreform<\/h3>\n

Oppdateringen er en del av et st\u00f8rre arbeid fra tyske skattemyndigheter for \u00e5 konsolidere og forenkle infrastrukturen for e-fakturering. Tidligere i \u00e5r ble ZRE- og OZG-RE-plattformene sl\u00e5tt sammen<\/a> for \u00e5 st\u00f8tte et mer enhetlig digitalt rapporteringsrammeverk. For en bredere gjennomgang av hva dette inneb\u00e6rer i praksis, se v\u00e5r artikkel med de vanligste sp\u00f8rsm\u00e5lene om det tyske e-faktureringsmandatet<\/a>.<\/p>\n

BMF vil publisere den fullstendige endringen i Bundessteuerblatt (den f\u00f8derale skattetidende). Det offisielle brevet datert 1. september 2025 er tilgjengelig p\u00e5 departementets nettside: Last ned BMF-brevet (PDF)<\/a>.<\/p>\n

Viktige punkter<\/h3>\n
    \n
  • Gjennomg\u00e5 bokf\u00f8rings- og dokumenth\u00e5ndteringsprosesser for \u00e5 sikre samsvar med oppdatert AEAO og GoBD.<\/li>\n
  • S\u00f8rg for at registreringssystemer med TSE oppfyller de oppdaterte kravene til drift og beredskap.<\/li>\n
  • Forst\u00e5 at reformen st\u00f8tter Tysklands bredere digitaliseringsstrategi for skatt og e-fakturering i perioden 2025\u20132028.<\/li>\n
  • Hold deg oppdatert gjennom kommende publikasjoner fra BMF og oppdateringer i Bundessteuerblatt.<\/li>\n<\/ul>\n

    Tiltak virksomheter m\u00e5 gjennomf\u00f8re inkluderer<\/strong> oppdatering av interne etterlevelsesrutiner, gjennomgang av dokumentasjonspraksis og sikring av at regnskapssystemer er fullt kompatible med de nye kravene til e-fakturering og TSE.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Det tyske finansdepartementet har endret anvendelsesdekretet til skatteforvaltningsloven (AEAO) for \u00e5 tilpasse det til GoBD-oppdateringen fra juli 2025 og det…<\/p>\n","protected":false},"author":11,"featured_media":59615,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[438],"tags":[],"class_list":["post-61429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-liveblog","country-germany"],"acf":[],"yoast_head":"\nTyskland oppdaterer skatteregler for e-fakturering \u2013 Dynatos<\/title>\n<meta name=\"description\" content=\"Tyskland reviderer AEAO for \u00e5 samordne med GoBD og e-faktureringsmandatet, og presiserer bokf\u00f8ring og TSE-prosedyrer.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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