ERP Software for German Businesses

The GoBD (Grundsatze zur ordnungsmassigen Fuhrung und Aufbewahrung von Buchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugang bei Betriebsprufungen) sets strict requirements for how businesses manage electronic records. Every booking must be traceable, unalterable, and stored in machine-readable format for the full 10-year retention period. The July 2025 GoBD amendment aligns these rules with the new B2B e-invoicing mandate, clarifying that archiving the structured data component (such as the XML file) of an e-invoice is sufficient when all GoBD requirements are met.

Germany's B2B e-invoicing mandate took effect on January 1, 2025. From that date, all businesses must be able to receive e-invoices in EN 16931-compliant formats. The mandate phases in sending requirements: by January 2027, companies with annual turnover exceeding 800,000 euros must issue only e-invoices for domestic B2B transactions. By January 2028, the mandate extends to all businesses. During the 2025-2026 transition period, paper and PDF invoices remain valid alongside structured e-invoices. Yukti generates invoices in both XRechnung and ZUGFeRD (COMFORT and EXTENDED profiles) formats, ensuring compliance across the transition.

German VAT (Umsatzsteuer) applies at a standard rate of 19% and a reduced rate of 7% for food, books, and other specified goods. Businesses must submit monthly or quarterly VAT advance returns (Umsatzsteuer-Voranmeldung) and an annual VAT return. Yukti generates ELSTER-compatible XML for electronic tax filing.

Payroll obligations include income tax withholding (Lohnsteuer), solidarity surcharge, church tax (where applicable), and social insurance contributions covering health insurance, pension insurance, unemployment insurance, and long-term care insurance. Yukti calculates all mandatory deductions and generates the data required for electronic payroll reporting.