- Germany’s Ministry of Finance has released a draft bill called the “Growth Opportunity Act” which proposes mandatory e-invoicing for business-to-business transactions in the country by the end of 2023.
- From 2025, an e-invoice will be defined as an invoice issued, transmitted and received in a structured electronic format that enables electronic processing.
- The format must meet requirements of Directive 2014/55/EU (CEN-standard 16931), but other formats such as paper or PDF invoices will still be permitted until 31 December 2025.
- The obligation will only apply to taxable persons established in Germany for B2B transactions.
Source SNI
Click on the logo to visit the website
Latest Posts in "Germany"
- European Customs Union: Facilitating Free Trade and Protecting Citizens for Over 50 Years
- Judgment on June 24, 2025: Reassessment of Customs Debt Following a Refund Decision
- ECJ VAT C-409/24, C-410-24, C-411/24 – AG Opinion – VAT Treatment of Ancillary Services: Separate Standard Rate Taxation Allowed
- Germany to Implement Permanent 7% VAT Rate for Restaurants and Catering from 2026
- Tenant Electricity Supply Constitutes Independent Taxable Delivery According to Münster Tax Court
