Following a referral from the German Federal Fiscal Court, the ECJ has published its second judgment on the application of the still relatively new voucher regulations (ECJ, judgment of 18 April 2024 – C-68/23 – Finanzamt O). While the judgement provides clarification on the requirements for single-purpose vouchers, there remains substantial uncertainty as to where their B2B-resale is to be taxed.

In the new version of the GoBD (principles for the proper keeping and storage of books, records and documents in electronic form and for data access), which will apply from 1 April 2024, the Federal Ministry of Finance is adapting the GoBD to legal changes and technical developments. Businesses are once again required to maintain procedural documentation and adapt their procedural documentation to the technical requirements. The review of the technical requirements also offers businesses the opportunity to implement or expand automated controls as part of their TCMS in order to be prepared in a GoBD-compliant manner for a tax field audit.