- Germany plans to make e-invoicing mandatory, with a transition period from January 1, 2025, to December 31, 2027.
- From January 1, 2026, companies will be required to issue electronic invoices for VAT-taxed transactions.
- The obligation will apply when issuers and recipients of invoices are based in Germany and will not apply to B2C transactions or those exempt from VAT.
- Mandatory e-invoices will have to comply with CEN’s format.
- The use of e-bills is a prerequisite for the introduction of transaction-related reporting of sales in the B2B area.
- Political discussions have included the desire for a central, state-owned platform and free access to the portal for small and medium-sized enterprises.
Source Comarch
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