German government has previously announced its ambition to introduce a uniform nationwide electronic reporting system that will be used for the issuance and validating of invoices as well as forwarding them to buyers.
German ministry of finance announced during the IDSt-Conference Digital Transformation in VAT held on 16th of November 2022 that Germany has applied for a derogatory decision from the European Commission to implement a mandatory e-invoicing regime.
European Union Member States must apply for a derogation from the EU VAT Directive provisions stipulate that the use of an electronic invoice is subject to acceptance by the recipient and Member States are obliged to accept all documents or messages in paper or electronic form as invoices.
