Mandatory B2B Transactions in Germany

The German Ministry of Finance (BMF) released a discussion document seeking consultation on the proposed implementation of an e-Invoicing mandate for B2B transactions. There is an expectation regarding anticipated effective date, which can be as of January 1, 2025. As part of this process, the Federal Ministry of Finance (BMF) reached out to business associations, seeking their assessment of the proposed timetable, as well as their insights regarding temporary relief measures for small and medium-sized companies and the potential need for exceptions.


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