Germany: Data localisation requirements in Sales Tax Law
Progress
Scope
Timeline of events
Implemented revised Sales Tax Law containing data localisation requirements
On 1 January 2012, the Revision of the Sales Tax Law was implemented. The law requires companies to keep their invoices in German territory. If the invoices are stored in electronic means, the companies must guarantee full online access, including t…
Adopted revised Sales Tax Law containing data localisation requirements
On 25 November 2011, the Revision of the Sales Tax Law was adopted by the Parliament. The law requires companies to keep their invoices in German territory. If the invoices are stored in electronic means, the companies must guarantee full online acc…
Introduced revised Sales Tax Law containing data localisation requirements
On 20 September 2011, the Revision of the Sales Tax Law was introduced into the Parliament. The law requires companies to keep their invoices in German territory. If the invoices are stored in electronic means, the companies must guarantee full onli…