- Germany has proposed mandatory e-invoicing requirements for B2B supplies by German-established companies from January 1, 2025.
- E-invoicing is an invoice issued, transmitted, and received in a structured electronic format that allows for electronic processing.
- The proposal takes into account the new EU e-invoicing rules, allowing member states to introduce e-invoicing requirements from January 1, 2024, provided they are in line with the relevant EU standard. (This is in the meantime being postponed till most likely 2026)
- Taxable persons established in Germany would be required to issue e-invoices for B2B supplies subject to VAT in Germany.
- Hard copies or PDF versions of invoices would be allowed in addition to e-invoices.
- A platform operator would have to validate an e-invoice before issuing it to a B2B customer and provide specific information on the transaction to the German tax authorities.
- The government will review feedback and intends to publish a legislative proposal to amend the German VAT law this summer.
Source BDO
Latest Posts in "Germany"
- Germany Introduces Language Flexibilities for E-Invoicing
- European Customs Union: Facilitating Free Trade and Protecting Citizens for Over 50 Years
- Judgment on June 24, 2025: Reassessment of Customs Debt Following a Refund Decision
- ECJ VAT C-409/24, C-410-24, C-411/24 – AG Opinion – VAT Treatment of Ancillary Services: Separate Standard Rate Taxation Allowed
- Germany to Implement Permanent 7% VAT Rate for Restaurants and Catering from 2026
