According to proposal of the EC, Germany will receive a derogation as of 1 January 2025 until 31 December 2027, which is the planned date for adoption of the ViDA introducing new measures regarding e-invoicing and e-reporting. In case the ViDA is adopted earlier, derogatory decision will apply until that adoption date.In April 2023, The German Federal Ministry of Finance sent a discussion proposal for the introduction of mandatory B2B e-invoicing to significant German business associations.
Source: sovos.com