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Proposal issued to allow derogation to Germany for B2B e-invoicing

On 23rd June 2023, a proposal for a Council Implementing Decision to grant Germany permission to implement e-invoicing was issued. This would impact companies established within Germany (B2B), with those e-invoices not being subject to acceptance by the customer. The decision would allow for a derogation from Articles 218 and 232 of the EU VAT Directive 2006/112, and follows in line those already granted to Italy, Poland and France.

Source: meridianglobalservices.comE-invoicing,

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