- Germany submitted a request for derogation, based on Article 395 of the VAT Directive, to be authorised to implement an obligation to issue electronic invoices for transactions between taxable persons established in Germany.
- This obligation would be the first step to the introduction of an electronic reporting system for the transmission of transaction-based data on domestic B2B transactions from taxable persons to the tax authorities. According to Germany, such a reporting system would be an important tool to combat tax fraud and evasion and improve the collection of VAT.
Germany specified the requested date of entry into force of the special measure, which would be 1 January 2025.
Source eur-lex.europa.eu
