PKF Blog

News 18/04/2023

New standards for cash register systems – What operators of cash register systems will have to consider in the future

Since 1.1.2020, businesses have had to comply with the new legal provisions of the Cash Register Anti-Tampering Ordinance (Kassensicherungsverordnung, […]

News 16/01/2023

Dealers’ guarantee commitments – Insurance premium tax treatment and VAT treatment

The Tax Law Committee of the German Association of Tax Advisers (Deutscher Steuerberaterverband e.V., DStV) has prepared and published a practice […]

News 22/07/2022

An end to the free return of products in the food supply chain

The Agricultural Organisations and Supply Chains Act (Agrarorganisationen-und-Lieferketten-Gesetz, AgrarOLkG), which was enacted by German lawmakers, […]

News 20/07/2022

Movement of goods – Clarification of the term ‘consignment warehouse’

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published an introductory guideline on the consignment warehouse regulation […]

News 12/06/2022

Information shown on an invoice – The issue of the usual commercial designation

The German VAT Act stipulates that business owners have to ensure that their invoices show the quantity and type (usual commercial designation) of the […]

News 21/10/2021

Registration requirements in the LUCID Packaging Register for producers and retailers

The amended version of the Packaging Act (Verpackungsgesetz) came into effect on 3.7.2021. In the following section we outline the amendments as well […]

News 15/06/2021

TSS for parking ticket machines, charging devices and merchandise management systems

Under Section 146a of the Fiscal Code (Abgabenordnung, AO) and Section 1 sentence 1 of the Cash Register Anti-Tampering Ordinance […]

News 10/06/2021

Corporate due diligence requirements pursuant to the Supply Chain Act

On 3.3.2021, the German Federal Cabinet adopted the draft bill for the Supply Chain Act, which is supposed to enter into force on 1.1.2023. Many […]

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