- The Council of the European Union has approved derogations for Romania and Germany from Articles 218 and 232 of the VAT Directive, allowing structured electronic documents to be considered formal invoices and eliminating the need for formal acceptance of e-invoices by recipients.
- France has postponed the implementation of e-invoicing. The French Government is still processing registrations for partner dematerialization platforms despite the delay.
- Belgium and Spain’s initial 2024 implementation deadlines are considered obsolete.
- Spain’s implementation deadlines are dependent on the publication of the Spanish e-invoicing Decree.
- The German Ministry of Finance has clarified that the B2B e-invoicing obligation will not affect supplies to taxable persons established abroad or to private customers.
Source Deloitte
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