The Bundesrat, the upper house of the German Federal Parliament, has declined to approve the Growth Opportunities Act, which includes amendments to VAT law concerning e-invoicing, along with other tax measures.
Germany is in the process of introducing a mandatory e-invoicing regime for domestic B2B transactions. The implementation timeline has been recently revised following approval by the Bundestag. Currently, the mandatory phase is expected to start in January 2027 for large taxpayers.
In light of this recent development from the Bundesrat, the Act will now be reconsidered by the Mediation Committee of the houses of parliament.
