Germany’s Bundesrat proposes 2-year delay for mandatory receipt of e-invoices

• The German Bundesrat has proposed a delay for the mandatory receipt of e-invoices.
• The Growth Opportunities Act includes provisions for mandatory e-invoicing.
• Currently, issuing an electronic invoice in Germany requires the buyer’s consent.
• The new act aims to introduce mandatory e-invoicing for domestic B2B transactions.
• The phased implementation schedule would require all taxpayers to accept e-invoices starting from January 1, 2025.
• The mandatory issuance of e-invoices would begin on January 1, 2026, for large taxpayers.
• The Bundesrat has proposed a 2-year delay, suggesting that mandatory receipt of electronic invoices should start on January 1, 2027.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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