See also Germany outlines 2030 roadmap for B2B digital VAT reporting – VATupdate
- Germany will add a digital VAT reporting system after its e-invoicing rollout, with a planned launch on 1 July 2030 to align with the EU’s ViDA cross-border e-invoicing/reporting rules.
- Domestic German e-invoicing is already mandatory to receive from 1 January 2025, issuance becomes mandatory for businesses above €800,000 turnover from 1 January 2027, and transitional relief ends on 1 January 2028.
- The domestic regime uses EN 16931 formats such as XRechnung and ZUGFeRD; EDI remains allowed if it carries the full VAT data set. Small invoices up to €250, travel tickets, small businesses, and B2C supplies are exempt from the issuance obligation.
- Germany’s planned reporting model is still undecided: the BMF has not chosen the platform or architecture, but wants commercial e-invoicing providers to play a role in transmission and reporting.
- Under ViDA from 1 July 2030, intra-EU B2B supplies and reverse-charge transactions will require structured e-invoices, issuance within 10 days, supplier and buyer transaction-level reporting, and replacement of the EC Sales List with Central VIES reporting.
Source: rtcsuite.com
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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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