Governmental agreement: Introduction of electronic reporting system and support for the definitive VAT regime

Extract of the governmental agreement (page 168)

We will continue to fight VAT fraud. This path is to be intensified in cooperation with intensified in cooperation with the Länder. As quickly as possible, we will introduce an electronic reporting system nationwide, which will be used for the creation, verification and forwarding of invoices.
In this way, we will significantly reduce the susceptibility to fraud of our VAT system and modernise and at the same time reduce the bureaucracy of the interface between the administration and the businesses. We will campaign at EU level for a definitive VAT system (e.g. reverse charge).

Source Spd.de

See also Coalition agreement: Not too bad – from a VAT perspective – modernise VAT (e-invoicing, reverse charge and import VAT)