Germany: EU approval for mandatory e-invoicing deviation to enhance tax administration

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The European Council has granted approval to Germany, under decision No. COM(2023) 340, to deviate from the EU Directive 2006/112/EC on VAT regulations. This deviation allows Germany to implement mandatory e-invoicing in order to address tax avoidance and enhance tax administration. The decision includes the following provisions:


  1. Germany is authorized to accept electronically issued VAT invoices from taxable persons within Germany.
  2. Recipients established within Germany are not required to accept electronic invoices from taxable persons in Germany.
  3. Germany has the option to seek an extension for these measures.


The decision will be in effect starting from January 1, 2024, until either December 31, 2026, or the date when EU member countries are obligated to implement domestic provisions regarding digital-era invoicing if the directive is amended accordingly.



Source: Europa.eu

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