- Germany plans to implement a mandatory B2B e-invoicing regime for all domestic transactions from January 1, 2025.
- The proposal takes into account the framework proposed by the VAT in the Digital Age (ViDA) proposal put forth by the European Commission in December 2022.
- The definition of an e-invoice would be based on the ViDA proposal and the European Norm (EN16931) standard introduced by the EU Public Procurement Directive.
- E-invoices would become the default and mandatory system of invoicing for all B2B transactions, replacing paper.
- The BMF is seeking comments around whether the government should seek a phased deployment as per France or should take more of the “big bang” approach of Poland.
- They are also seeking input regarding whether exceptions to the mandate should be made for certain invoice types such as micro invoices, tickets etc.
- Two different implementation models have been proposed: leveraging the PEPPOL network in a “5-corner model” or using certified private platforms to validate invoices prior to submission to the central government platform.
Source Opentext
