Recent indications imply that Germany is heading toward a mandate for B2B e-Invoicing. The Federal Ministry of Finance said that it would issue a discussion paper on possibilities to enforce mandatory e-Invoicing during a conference on March 10, 2023. As a result, a draft paper for the implementation of the e-Invoicing mandate will be issued. This comes after Germany’s request for a derogatory decision from the European Commission to implement a mandatory e-Invoicing regime to introduce some digital reporting regime to help tackle the VAT Gap.
