- Currently, a compulsory e-invoicing scheme would still violate the provisions of the EU VAT Directive, according to which mandatory e-invoicing is still prohibited.
- However, this is to change within the framework of the ViDA initiative. It is still open as to which legislative proposals regarding the possible introduction of obligatory e-invoicing are to be adopted and when those will be included in the EU VAT Directive. The ViDA schedule has only recently been questioned, and a postponement of the relevant legislative changes (currently planned for 2024 and 2028) is likely.
- However, the EU Commission has already recommended to the EU Council to authorize Germany’s deviation from the provisions of the EU VAT Directive, and to introduce obligatory e-invoicing. This should also pave the way, at EU level, for the introduction of obligatory e-invoicing in Germany.
Source: kmlz.de
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