- Germany is preparing for a major transformation in electronic invoicing, with the introduction of the electronic invoicing obligation planned for January 2025.
- The obligation will cover the corporate sector and run until December 2027, or until the entry into force of the ViDA proposal.
- The e-invoicing model conforms to the proposal for VAT in the digital age, with invoice issuers responsible for managing the exchange and distribution of invoices.
- The German government has chosen to adopt a format that complies with the EN 16931 standard for these transmissions.
- Deadlines for compliance have been set, with EN-compliant e-invoices becoming the default e-invoice type in Germany from January 1, 2026, and only EN-compliant invoices allowed from January 1, 2028.
- The legislation applies to all companies established in Germany, including fixed establishments, which issue invoices for their sales.
- Cross-border invoices, including intra-community invoices, and simplified invoices (<250 EUR) are excluded from this regulation.
- The legislation is silent on the digital reporting obligation (DRR), but Germany is expected to follow the ViDA guidelines in this regard.
- On November 10, 2022, Germany submitted a formal request to the European Commission to implement electronic invoicing in the private sector, and after a thorough assessment, the Council of the European Union granted its authorization.
Source Linkedin
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