European Commission backs plans to implement B2B e-invoicing mandate in Romania and Germany

• The European Commission has proposed granting Romania and Germany a derogation from Articles 218 and 232 of the VAT Directive, allowing them to implement mandatory e-invoicing.
• Italy, France and Poland have already been granted similar authorizations.
• The derogation from Article 218 allows for the acceptance of structured electronic format documents as formal invoices by the Romanian tax administration.
• The derogation from Article 232 eliminates the need for the issuer to obtain the recipient’s consent to send an invoice in a paperless format.
• Once the VAT in the Digital Age (ViDA) package is adopted, Member States will no longer need to request derogations.
• Romania intends to enforce mandatory e-invoicing for all B2B transactions from 1 January 2024, while Germany believes that digitalization can better combat tax evasion and avoidance.

Source Deloitte