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Law & compliance

Where data flows between systems, technical and legal requirements meet. This category sets out what to consider in integration projects: data processing agreements with providers and hosts, storage locations and third-country transfers, retention and deletion periods for records, electronic invoice formats and their mandatory fields, evidence requirements in cross-border trade and documentation requirements for audits. Added to this are accessibility and security rules that increasingly affect connected systems too. We describe which documents should be produced during a project and how requirements can be written into specifications early. The articles do not replace individual legal advice, but they prepare those discussions. We also show which entries a record of processing activities should contain when data moves regularly between several systems.

PPWR 2026: Packaging Data from ERP to Your ShopPackaging master data, shipment volumes and per-fraction reportingData sourcesMiddlewareReport per material fractionItem master (ERP)Gross weight, EAN, set BOMPackaging masterMaterial, weight, levelShipment + delivery noteBox type, units, dateReturnsReturn as negative volumePackaging aggregationn:m item to packagingVolume per quarter + fractionReturn as minus volumeAudit-proof posting recordCut-off: shipping datenot invoice datePaper and board7.85Plastics3.04Glass2.91Wood, metal, composites4.10Packaging waste Germany 2023 in million tonnes (UBA)69.4%Recycling rate 2023186.5 kgper capita EU 202247.0 %private end consumption12 Aug 2026date of application50 %empty space cap from 203011 Feb 2025Entry into forceRegulation (EU) 2025/4012 Aug 2026Date of applicationno transition periodfrom 2030Empty space cap 50 %grouped, transport, e-commerceSources: Regulation (EU) 2025/40 / European Commission / German Environment Agency / ZSVR
Law & compliance Jul 27, 2026

PPWR 2026: Packaging Data from ERP to Your Shop

From 12 August 2026 the EU Packaging Regulation applies directly. How packaging master data, volume logic and reporting emerge from ERP and shop data.

17 min read
GoBD process documentation for ERP shop interfacesThe document path from order completion to posting, verifiable by a knowledgeable third partyDocument path per channelOrder completionShop and marketplaceMiddlewareMapping and queueInventory systemDocument and number rangeFinancial accountingPosting and accountThe process documentation must show how documents are captured, processed and retained (GoBD margin no. 66)Audit rate, large enterprises29.6%were auditedin 2024Four components (GoBD margin no. 153)1General descriptionChannels, document types, boundaries2User documentationApprovals, roles, cancellation steps3Technical system documentationField mapping, number ranges, logs4Operating documentationRestart, DLQ, raw data8 yearsAccounting documents (Sec. 147 AO, since 2025)10 yearsProcess documentation as an organisational recordThe retention period for the process documentation does not expire while the related records must be kept
Law & compliance Jul 22, 2026

GoBD Process Documentation for ERP Shop Interfaces

The GoBD require process documentation for every bookkeeping-relevant IT system. How to document the document path of your ERP shop interfaces properly.

19 min read
EU Data Act: Keeping ERP Data PortableSwitching duties since 09/2025, no switching charges from 01/202712 Sep 2025Switching duties in forceexisting and new contracts (Bundesnetzagentur)12 Sep 2026Access by designnew connected products (Art. 3(1))12 Jan 2027Switching charges endincl. egress fees (Art. 29)Cloud ERPmaster data, documentsShop systemorders, customersMiddlewaremapping, historyExport APIdocumented and openfull export + deltaopen data formatsmapping and historyTarget environmentfunctional equivalence30 calendar daystransition period (Art. 25)+ 30 days retrievalAcceptance evidencefull export testeddelta export testedmapping tables exportedexit clause in contractBaseline in German companies86%Cloud adoptionBitkom Cloud Report 20261 %Data Act fully implemented(Bitkom, spring 2025)30calendar days transition period(Art. 25 Data Act)0 Euroswitching charge from 2027(Art. 29 Data Act)
Law & compliance Jul 20, 2026

EU Data Act 2026: Keeping ERP and Cloud Data Portable

The Data Act's switching duties have applied to existing contracts since September 2025. What export APIs, open formats and the 30-day window mean.

13 min read
Tax Determination in B2B Shops: Reverse Charge from the ERPTax rate, VAT-ID check and reverse charge live in the checkoutVAT-ID CheckVAT IDFR40303265045Ship-toFranceLookupVIES / BZStVAT ID validTax Determination (Middleware)Transaction context + tax master dataReverse charge · Sec. 13b VATA0 %Net invoice with reverse-charge noteERP Tax Master DataTax codeA1 (EU-RC)ClassificationB2B / EUTax groupStandardSource system: SAPTax determination per business transactionDomestic B2B supplyStandard domestic rate19 %EU B2B · valid VAT IDReverse charge, Sec. 13b0 %Distance sale B2Cabove EUR 10,000 · OSSby countryEUR 10,000EU-wide distance thresholddistance sales Sec. 3cEUR 128bnEU VAT gap 2023(European Commission)170,000businesses using the OSS(European Commission)
Law & compliance Jul 13, 2026

Tax Determination in B2B Shops: Reverse Charge

Mirror VAT, reverse charge under Section 13b and VAT-ID checks via VIES and BZSt from SAP, DATEV or Dynamics live into the B2B checkout.

13 min read
E-Invoice: Data Flow and Mandate TimelineData flow per invoiceERP / ShopInvoice datafrom every orderZUGFeRD /XRechnungPDF + XMLEN 16931 compliantGoBD Archiveaudit-proof10-year retentionDATEVAccountingExport to tax advisorE-invoice mandate timeline01.01.20252025Receipt obligationAll companies must beable to receivee-invoices01.01.20272027Sending obligationTurnover above800,000 € prior year:e-invoice required01.01.20282028All B2B invoicesSending obligation forall domesticB2B invoices
Law & compliance Jul 1, 2026

E-Invoice Mandate 2027: ERP Shop Interface

E-invoice mandate 2027 for B2B merchants above 800,000 euro: generate ZUGFeRD and XRechnung from shop order data and hand them to DATEV, GoBD-compliant.

13 min read
Digital Product Passport: Data from ERP and PIMOne data source, one identifier, many audiencesSource systemsAccess by roleERP systemMaster data, originPIM systemAttributes, materialsMiddlewareAggregationDPP data modelDigital Product PassportGTIN / GS1 Digital LinkConsumer: scan QR on productRepair: spare parts, manualsRecycling: separate materialsAuthority: check complianceThe product data the Digital Product Passport bundles1MaterialComposition,recycled content2RepairabilitySpare parts,repair index3OriginSupply chain,country of origin4EnvironmentCO2, energy,chemicals5CircularityRecycling,disposalBattery passport from 18 Feb 2027, textiles and more groups to follow (European Commission)
Law & compliance May 27, 2026

Digital Product Passport: Product Data for ESPR

Digital Product Passport from 2027: aggregate material, repair and origin data per ESPR from ERP and PIM and provide it DPP-compliant via QR code and API.

12 min read