he proposed delay of one year (meaning that the derogation would come into effect on 1st January 2026) has not been mentioned in the decision.
Should Germany wish to extend the derogation period, it will be required to produce a report detailing how these measures have supported in combatting fraud, as well as simplifying tax collection.
Once e-invoicing has been established, it is expected that Germany will extend this measure to a reporting system. To avoid duplication of costs and unnecessary efforts, Germany will take into account the VAT in the Digital Age proposal when designing its national reporting system, aligning it with the expected requirements for ViDA.
Source: meridianglobalservices.com
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