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Updates on E-invoicing Obligations in Germany and the European Union (ViDA)

  • The EU Commission’s directive proposal on “VAT in the Digital Age” (ViDA) may be postponed by one or two years.
  • Discussions are ongoing regarding the EU standard EN 16931 for obligatory e-invoicing.
  • Proposals for changes to the issuing period and reporting period are being considered.
  • Belgium plans to introduce an e-invoicing obligation for national B2B transactions on 1 January 2026.
  • Germany is moving closer to adopting an e-invoicing obligation for B2B transactions by the end of 2024.
  • France has presented a new timetable for the introduction of e-invoicing and e-reporting for B2B transactions.
  • Ireland is considering obligatory e-invoicing and/or e-reporting.
  • Romania is proposing the prompt introduction of B2B e-invoicing obligations, starting with real-time reporting in January 2024.

Source: kmlz.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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