The European Commission (EC) published its council implementing decision proposal authorizing Germany to introduce mandatory e-invoicing derogating from the VAT Directive, 2006/112/EC.
Germany requested authorization to derogate from Articles 218 and 232 of the VAT Directive to be able to impose mandatory electronic invoicing for domestic B2B transactions in Germany, on 10 November 2022.
According to proposal of the EC, Germany will receive a derogation as of 1 January 2025 until 31 December 2027, which is the planned date for adoption of the ViDA introducing new measures regarding e-invoicing and e-reporting. In case the ViDA is adopted earlier, derogatory decision will apply until that adoption date.
In April 2023, The German Federal Ministry of Finance sent a discussion proposal for the introduction of mandatory B2B e-invoicing to significant German business associations. For more details on the discussion proposal, you can visit our blog.
