- The Federal Council approved the Growth Opportunities Act, which includes regulations for the introduction of mandatory e-invoicing in Germany.
- The e-invoicing obligation for domestic invoices in the B2B sector will be gradually implemented from January 1, 2025, to the end of 2027.
- A reporting system to combat VAT fraud is planned to be introduced in Germany starting in 2028.
- Businesses have the right to issue an invoice if they provide a delivery or service, and if the transaction is not tax-exempt, they are required to issue an invoice.
- The new requirement introduced by the Growth Opportunities Act is the obligation to issue invoices electronically in accordance with § 14 para. 2 sentence 2 no. 1 UStG-E.
Source Seeburger
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