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Report EU Sales list for Germany in CSV format

2025 Release Wave 2 · Electronic Reporting

Microsoft source
Score 68/100 · MediumImpact MediumSwiss relevance LowReleased

dX365³ Analysis

Our interpretation — not a Microsoft statement

What is changing?

The German EU Sales List output is moving from the legacy text-file rendition to a dedicated CSV rendition delivered through Electronic Reporting. The output is intended for file upload to the German filing portals; it does not introduce direct transmission from Dynamics 365 Finance.

Current state today

German legal entities typically calculate the EU Sales List in Finance and generate the available German ER output. Where that output does not match the filing portal’s required CSV structure, tax teams or service providers must convert it outside Finance or use a separate reporting tool. Existing implementations may also have custom ER derivatives or integrations based on the older text output.

Future state after release

After the applicable ER configuration has been deployed and selected, Finance can create the German declaration file as CSV. The generated records include the customer’s country and VAT registration, the reportable euro amount, and the relevant transaction classification. Users then upload the file through ELSTER or BOP.

Why it matters

This is a compliance-driven format change for organizations filing German EU Sales Lists. It can remove manual file conversion and reduce formatting errors, but replacing the output also creates regression risk for customized ER formats, tax-service-provider interfaces, and documented filing procedures.

Who is affected?

German VAT and tax reporting specialistsAccounts receivable and indirect tax teamsDynamics 365 Finance functional consultantsElectronic Reporting specialistsCompliance and internal control ownersIntegration teams supporting tax reportingGerman legal-entity finance users

Consultant impact — Medium

The standard change is limited to one German statutory report, but affected customers must deploy or update the ER configuration, verify configuration selection, test declaration content and file acceptance, and revise filing instructions. Impact rises where the previous text file feeds custom transformations, tax engines, middleware, or external compliance providers.

Likely required work

  • Confirm whether each German legal entity files an EU Sales List and therefore needs the CSV output.
  • Deploy the relevant version of the German ER configuration through the customer’s normal ER lifecycle and verify that it is selected by the reporting process.
  • Generate test declarations covering goods, services, corrections, negative values, and multiple VAT registrations where these scenarios apply.
  • Validate the CSV technically and reconcile its totals and transaction classifications to the source declaration and general ledger.
  • Test upload acceptance in the appropriate German filing portal or agreed validation environment.
  • Identify and retire or adapt manual conversions, custom ER derivatives, middleware, and service-provider interfaces that expect the legacy text file.
  • Update operating procedures, control evidence, support documentation, and user instructions before the first production filing.

Swiss relevance — Low

The output is not part of Swiss VAT reporting and has no direct connection to Swiss localization, Swiss banking, or Swiss compliance. It is relevant only where a Swiss implementation also contains German legal entities or supports a group with German filing obligations.

What should customers do now?

  • Add the change to the compliance calendar for German entities and agree the first reporting period that will use CSV.
  • Do not assume that automatic enablement also updates every customer’s ER configuration or report mapping; verify the deployed configuration versions in each environment.
  • Preserve a sample of the former output and compare it with the CSV during regression testing.
  • Confirm with the customer’s German tax owner or filing provider that the generated file is accepted for the intended reporting period.
  • Review security and segregation of duties for generating, reviewing, and uploading the declaration file.
  • Record that customers without German EU Sales List obligations require no project action.

Release Radar score — 68/100 (Medium priority)

The feature has strong Finance and statutory-reporting relevance and is already released, making review time-sensitive for German filers. The affected population is narrower than for a global Finance feature, and there is little direct Swiss relevance. Implementation effort is generally moderate but can become significant where customers customized or integrated the previous output.

Assumptions, not Microsoft-confirmed facts

  • The supplied release information does not specify whether existing environments receive the new ER configuration automatically or whether administrators must import or update it through the ER repository.
  • The exact configuration dependencies, minimum Finance application version, and required German localization setup are not stated in the supplied information.
  • Direct electronic submission from Finance is not assumed; the described process is file generation followed by portal upload.
  • Handling of corrections, cancellations, rounding, delimiters, encoding, headers, and portal-specific validation rules should be confirmed from the delivered ER configuration and German filing guidance.
  • The previous German output may differ by deployed ER version or customer customization; the current-state description therefore reflects the typical legacy text-output process.

Microsoft information

Quoted from the release plan

Business value

German tax authorities (BZSt) require EC/EU Sales lists (Zusammenfassende Meldung, ZM) to be submitted electronically through ELSTER or BOP, both of which accept CSV files for upload. The new CSV format feature ensures legal compliance, simplifies submission, eliminates manual conversions, and aligns Dynamics 365 Finance with German BZSt requirements for 2026 and beyond.

Feature details

Germany requires EC Sales list (EU Sales list/Zusammenfassende Meldung) submissions via ELSTER/BOP in CSV format. This update introduces a new EU Sales list CSV (DE) ER configuration and ensures Dynamics 365 Finance can produce the required file structure for direct upload. What’s included: - New ER configuration: EU Sales list CSV (DE) - TXT format deprecated and replaced per regulatory guidance Supports required fields: - Country code - VAT ID - Amount (EUR) - Type of supply/service (L, S, and more)

Change history

Differences detected between scans

  • added12 Aug 2026

    Microsoft added this feature to the Dynamics 365 Finance release plan.

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