As we step into 2025, businesses in Germany face a wave of new regulations that will require proactive adjustments and careful planning. From e-invoicing requirements to accessibility mandates and reporting obligations for cash register systems, the road ahead is shaped by significant changes. Here’s what to expect and how ADITUS is already paving the way for compliance.
1. Accessibility Strengthening Act
We place great importance on legal compliance, especially when it contributes to a more inclusive and user-friendly digital environment. The German Accessibility Strengthening Act (Barrierefreiheitsstärkungsgesetz, BFSG) aligns with our values and our commitment to providing an optimal user experience for all, regardless of individual abilities.
- Start date: 28 June 2025
- Objective: Implementation of the EU Directive under the European Accessibility Act (EAA)
Accessibility is not just a legal obligation but a fundamental part of good user experience. That’s why the ADITUS Exhibitor Service Centre (ESC) has been accessible since 2021, verified through external audits. Accessibility also remains a priority in the development of our new Visitor Portal v5.
Stay tuned: We will ensure that all our solutions meet the new accessibility requirements while maintaining the highest standards of user-friendliness.
2. Introduction of E-Invoicing
From 1 January 2025, the electronic invoice (e-invoice) becomes mandatory in Germany. Important to note: an e-invoice is not just a digital PDF; it must adhere to a structured, machine-readable format. This applies to all invoices between German businesses for amounts over €250.
What this means for businesses:
- From 1 January 2025, businesses must be able to receive e-invoices.
- Sending invoices as PDFs remains possible until 31 December 2026 if the recipient consents (e.g., through general terms and conditions or implied consent by lack of objection).
E-Invoice formats in Germany:
- XRechnung: An XML-based structure designed for machine-readability, primarily used in public administration.
- ZUGFeRD: A hybrid format combining a human-readable PDF with a machine-readable XML component. It is EU-wide interoperable and complies with Directive 2014/55/EU.
Our solutions already support the latest ZUGFeRD version 2.1, which includes Cross-Industry-Invoice (CII) and the ISO standard 19005-3:2012 (PDF/A-3). With the LTS-Release 114, this functionality will be available to all our customers. The format is “backwards compatible,” so if a recipient cannot process the e-invoice, they can still use the PDF component without disruptions.
3. Cash Register Reporting Obligations
Starting 1 January 2025, the reporting of cash register systems to the tax authorities becomes mandatory. This applies to both the operation and decommissioning of cash systems – whether purchased or rented.
Deadlines at a glance:
- Cash registers in use before 1 July 2025
Must be registered with the tax office by 31 July 2025. - Cash registers acquired after 1 July 2025
Must be registered within one month of acquisition. - Decommissioning of cash registers
For systems taken out of operation after 1 July 2025, de-registration must occur within one month.
Exemption: Cash registers acquired and decommissioned before 1 July 2025 are exempt from registration or de-registration unless voluntarily registered, in which case proper de-registration is required.
Important note on “acquisition”: This term includes both purchases and short-term rentals, such as those for events. Even rented systems operational after 1 July 2025 must be registered and de-registered within the specified deadlines.
4. PCI DSS 4.0
In August, we outlined the new security standards for payment card data under PCI DSS 4.0. Merchants using the SAQ A self-assessment must now conduct regular Approved Scanning Vendor (ASV) scans, performed by certified third parties. The transition period for these measures ends on 31 March 2025 – a critical date for all offering card payment services.
How we’re prepared: ADITUS is fully PCI DSS 4.0 certified. This ensures compliance while reducing the workload for our clients and safeguarding sensitive credit card data. Our customers can therefore be confident that their systems always meet the highest security standards.
5. Implementation of ViDA
The political agreement on the ViDA (VAT in the Digital Age) package in November 2024 marks progress in reforming the EU’s VAT system. After approval by the EU Parliament and clarification of technical details, the EU Council is expected to finalise the package by mid-2025.
From 1 January 2025, new rules will apply for determining the place of supply for live-streaming services and virtual tickets (B2C). These changes complement existing regulations for electronically supplied services and represent the first practical implementation of the ViDA reforms.
Looking Ahead
The coming year will bring many new challenges. Our systems and team are fully prepared to meet these requirements, allowing you to focus entirely on your event. If you have questions or specific needs, your ADITUS contact is always available to assist.
