The European Commission has released a proposal allowing Germany to implement mandatory electronic invoicing for domestic business-to-business transactions, deviating from the VAT Directive (2006/112/EC). Germany made the request for authorization to deviate from Articles 218 and 232 of the VAT Directive on November 10, 2022.
Following a favorable recommendation from the European Commission to the Council regarding the implementation of its business-to-business (B2B) electronic invoicing mandate, Germany would be granted a temporary exemption starting from January 1, 2025, until December 31, 2027 (or until the adoption of ViDA, if it occurs earlier).
Therefore, the derogation requested by Germany is in line with the goals set by the Commission in the Action Plan and the Proposal for a Council Directive to amend Directive 2006/112/EC concerning VAT regulations for the digital era.
