The German Federal Ministry of Finance sent a discussion proposal for the introduction of mandatory B2B e-invoicing in Germany on 17 April to significant German business associations.
The business associations are requested to provide their opinion on matters such as the following by 8 May:
- The timeline: The Ministry suggests a phased introduction of mandatory e-invoices for domestic B2B supplies starting from 1 January 2025. The associations are asked to consider this timeline as well as organisation size, exemptions and more
- A new e-invoice definition: Based on VAT in the Digital Age (ViDA) using structured data and the European Norm
- A definition of “other invoices”: For those that do not fall under the new e-invoice definition, which includes paper or PDF invoices
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