- The German government has proposed the introduction of mandatory electronic invoices (e-invoices) in the B2B sector as part of the “Jahressteuergesetzes 2023” (Annual Tax Act 2023).
- These proposals could become a reality for VAT-registered businesses in Germany from 1 January 2025.
- The article examines the specific provisions of the “Jahressteuergesetzes 2023” in Germany and other EU member states where e-invoicing is already a reality or is planned to be introduced.
- The German Ministry of Finance had already presented a draft law called the “Wachstumschancengesetz” (Growth Opportunities Act) on 14 July 2023, which included provisions for e-invoicing, before the Council’s approval on 25 July 2023.
- The “ViDA” proposals by the EU Commission have prompted these legislative initiatives at the EU level.
Source: datenbank.nwb.de
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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