What's New in VAT

The German VAT ID is now supported in the BZSt validation process for checks of the VAT ID. In the ESL check of the VAT ID, you have the option to recheck only those VAT IDs that are invalid or whose previous check failed, and to write the results back to the EC Sales List (ESL).

During the before-submission review at VAT group level, i.e. at parent unit level, the review can optionally be set automatically for all sub-units that have not yet been reviewed. In reconciliations 4 to 6, a mass-processing option lets you set the status of multiple entries to Checked and OK at once, and optionally add comments and file attachments.

Existing periods for countries that are no longer licensed remain accessible for viewing and editing. Creating new periods is disabled for unlicensed countries.

VAT permission objects in Tax Administration are now organized in a hierarchical tree with expandable categories, including Master data, VAT, EC Sales List (ESL), and System settings. This grouping makes it easier for administrators to navigate between the permission objects and understand how they relate to one another.

The Romanian D300 form has been updated to meet the legal requirements for 2026. The changes include the removal of 24 fields, a renumbering starting from field 27 (now field 26), new CAEN fields for the years 2024 and 2025.

The German annual VAT return (JE) has been updated for 2026 in accordance with the official documentation. The update includes field and text changes based on the current legal requirements (e.g. the new fields 308 and 309 "Taxable supplies pursuant to Section 25 of the German VAT Act (UStG)" or field 310 "Taxable supplies pursuant to Section 25a of the German VAT Act (UStG)").

The VAT ID number verification via the BZSt now uses the new electronic REST interface (eVaTR). This replaces the previous SOAP-based connection via the Transfer Client (previous transmission tool). The new interface supports both simple and qualified verification.

The CSV export for the VAT ID number verification has been revised. The previous check box column has been removed. Instead, the validation status — indicating whether a VAT ID is valid or not — is displayed as a separate column. This allows you to evaluate the verification results more quickly and clearly.

A new tax code column is now available in the task list of VAT Audit. This column displays the tax codes directly from the associated documents. For documents with multiple tax codes, these are separated by commas.