The Decision authorizing Germany to mandate the B2B e-Invoicing has been approved by the European Commission.
Some key informations contained in the decision;
- Electronic invoice implementation will expected to start in 1 January 2025 to 31 December 2027
- Cover all transactions between taxable persons established in the territory of Germany
- Intends to put in place the special measure as a first step in the implementation of a transaction-based reporting system.
- Germany is authorized to only accept invoices which have been issued by taxable persons established in the territory of Germany in the form of documents or messages in electronic format.
- Decision should not affect the right of customers to receive paper invoices in the case of intra-Community transactions.
Further details and updates are expected to be released by the German Tax Authorities. You may check COUNCIL IMPLEMENTING DECISION (EU) 2023/1551 and our previous content here.
