The legal projects on the subject of electronic invoices are currently developing dynamically. While the e-invoicing requirement already applies to the B2G (Business-to-Government) sector – and not yet in all federal states – there is news for the B2B (Business-to-Business) sector: the Federal Ministry of Finance’s current planning proposes to introduce the e-invoicing requirement for domestic invoices in the B2B sector from January 1, 2025, including a reporting system from 2028 in Germany, in order to combat sales tax fraud.
According to the current status of discussions, all companies in Germany subject to VAT will be affected by this change. Here’s what you need to know about electronic invoices.
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