During a conference held on 10 March 2023 as a part of “Berliner Umsatzsteuertag”, the Federal Ministry of Finance announced their plans for mandatory B2B e-invoicing which will not be coupled with continuous transaction controls (CTCs) for domestic B2B transactions.
Germany has applied for a derogatory decision from the European Commission to implement a mandatory e-invoicing regime and such decision should be expected within the next couple of months. In addition, a draft paper on B2B e-invoicing including implementation timelines is to be shared with the public soon giving relevant stakeholders the opportunity to submit their feedbacks.
