- The German Ministry of Finance (BMF) has proposed delaying the implementation of mandatory e-invoicing in the private sector to 1 January 2026, after a public consultation on 8 May 2023.
- Despite the postponement, the new timeline still aligns with the VAT in the Digital Age (ViDA) initiative.
- From 2025, only structured invoices will be defined as electronic invoices, and taxpayers will be able to exchange e-invoices voluntarily.
- Compliance with the EN 16931 standard is expected to be mandatory by 2028.
- No information on the planned CTC model has been provided yet, but Pagero will keep stakeholders informed of any important changes.
Source Pagero
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