- The German Federal Ministry of Finance (MoF) has shared additional information on electronic invoicing, which is part of the proposed tax measures under the Growth Opportunities Act.
- In July 2023, the MoF published a proposal to amend VAT law to introduce mandatory e-invoicing for domestic B2B transactions.
- The federal government approved this proposal in August 2023.
- The proposal states that e-invoices must comply with the eInvoicing standard of the European Committee for Standardization (CEN), EN 16931.
- The MoF provided further clarification in a letter published in October 2023.
- If the proposal is adopted as law, invoices that follow the XStandard and ZUGFeRD formats from version 2.0.1 onwards will comply with the EN-based format requirements.
- Efforts are being made to ensure the continued use of Electronic Data Interchange (EDI) procedures within the future legal framework, with certain technical adjustments required.
- It is important to note that there will be a phased transition, but all taxpayers will be required to be able to receive electronic invoices from January 1, 2025.
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