From 2025, the statutory retention period for invoices will be reduced to eight years. But be careful: special cases under tax law, such as those involving real estate, and external audits, may require significantly longer retention periods. IT processes for archiving ERP data and the extension of the statute of limitations for tax offences to 15 years should also be kept in mind. It may be advisable to review your archiving processes at this point in time.

Recently, the following developments occured in other countries: +++ Belgium published detailed provisions for e-invoicing +++ Lithuania amends reduced VAT rates +++ Poland incentivizes voluntary and early corrections +++ Romania increases VAT rates at very short notice +++

On 1 July 2025, the Federal Ministry of Finance (BMF) published a letter on the requirements for the zero-rating of export supplies. The BMF has once again clarified the guidelines on the relevant case law of the ECJ, mainly in structural terms and without any significant practical implications. The only specific changes relate to the proof of the zero-rating for export supplies in non-commercial travel. However, developments in the area of non-commercial travel are not particularly satisfactory, especially in comparison with other EU member states.