- The Federal Council approved the Growth Opportunities Act, which includes regulations for the introduction of mandatory e-invoicing in Germany.
- The e-invoicing obligation for domestic invoices in the B2B sector will be gradually implemented from January 1, 2025, to the end of 2027.
- A reporting system to combat VAT fraud is planned to be introduced in Germany starting in 2028.
- Businesses have the right to issue an invoice if they provide a delivery or service, and if the transaction is not tax-exempt, they are required to issue an invoice.
- The new requirement introduced by the Growth Opportunities Act is the obligation to issue invoices electronically in accordance with § 14 para. 2 sentence 2 no. 1 UStG-E.
Source Seeburger
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Germany"
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
- Direct VAT Refund Claim by Recipient in Supplier Insolvency Approved by Baden-Württemberg Tax Court
- VAT Exemption for Educational Services Expanded and Redefined in Germany from January 2025
