- Germany’s Ministry of Finance has published a draft bill for a business tax reform that includes mandatory electronic invoicing (e-invoicing) for domestic business-to-business (B2B) supplies.
- The new rules are expected to come into force on 1 January 2025, subject to the adoption of the bill by the end of 2023.
- To introduce mandatory e-invoicing for B2B supplies, Germany has requested derogation from the EU VAT directive.
- The e-invoicing obligation would apply only to taxable supplies of goods or services provided for business purposes to other taxable persons established in Germany.
- The new definition of e-invoice is based on the EU standard format CEN 16931, and a new legal concept has been introduced to cover out-of-scope invoices.
- Transitional provisions would apply until 1 January 2028, and exceptions would be allowed for invoices in other formats for amounts up to EUR 250 and travel tickets for domestic taxable persons in B2B scenarios.
- The draft bill does not contain any provisions on transaction-based digital reporting requirements (DRR), but the Ministry has announced its intention to follow the ViDA DRR proposal closely.
Source Deloitte
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