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:
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