General information, not personal advice
Everything here describes how rules generally apply. The right treatment for you depends on your specific facts (your entity, your licence, your figures, your circumstances) which general guidance cannot account for. Reading this site does not create a client relationship, and we are not responsible for actions taken on the basis of general information without advice.
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Nothing here promises a particular result. We describe processes and eligibility tests, not outcomes. We do not guarantee any refund, penalty waiver, or specific tax position. Where a page describes what may be possible, that is subject to the facts and the rules that apply to you, and to meeting the relevant conditions.
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Because this is financial and tax content where getting it wrong has real consequences, treat every figure and rule here as a starting point to confirm, not a conclusion to rely on. For a decision that matters, check the current position against the primary source, or ask us to review your specific situation. That is exactly what a tailored engagement is for.
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Last reviewed 27 July 2026. Rates, thresholds and deadlines change, the e-invoicing provider deadline has already moved once. Confirm current requirements with the Federal Tax Authority before acting, or ask us to check your position.