The European Commission (EC) authorized Germany to introduce special measures regarding mandatory electronic invoicing with its decision dated July 25, 2023. Germany plans to implement mandatory e-invoicing for domestic B2B transactions.
According to the decision of the EC, Germany received the derogation from the VAT Directive from January 1, 2025, to December 31, 2027, or until the national transposition of the ViDA directive into German law, in the event that an EU directive is adopted.
