The Federal Ministry of Finance (Bundesministerium der Finanzen or BMF) has said that it will publish (likely April) a discussion paper on options to introduce mandatory e-invoicing. This follows a 2022 commitment by the new coalition government to introduce some digital reporting regime to help tackle the VAT Gap.
Since then, then EU’s Digital Reporting Requirements pillar of the VAT in the Digital Age (‘ViDA’) reforms has proposed mandatory intra-community structured e-invoicing from 2028.
Source: vatcalc.com
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