Germany has received approval from the Council of the European Union to implement e-invoicing in the private sector, with established taxpayers with fixed establishments in Germany operating and transacting in the B2B sector required to issue and receive electronic invoices for domestic transactions starting from 1 January 2026. Germany intends to promote electronic invoices as the standard and require EN-compliant electronic invoices to be issued and received exclusively by 1 January 2028. This move aligns with future conformance with the ViDA initiative. More information can be found in Pagero’s publication on 27 July 2023 and the Council Implementing Decision (EU) 2023/1551.
Source
- Council Implementing Decision (EU) 2023/1551 of 25 July 2023 authorising Germany to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax
- Pagero
See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
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