Germany requests a temporary exception from VAT Directive Articles 218 and 232 so that it can require electronic invoicing for specific B2B transactions.
Germany will mandate the use of electronic invoices, following the lead of other countries like Italy, France, and Poland. In accordance with the requirements of the EU Directive, businesses must first obtain the consent of their suppliers before implementing e-invoicing. It has started its plans by requesting approval from the European Commission to do so.
There is no specified timeframe for implementation. The German Ministry of Finance (BMF) ostensibly seeks additional information about the EU’s e-invoicing plans in order to guarantee the compatibility of a potential German reporting system. It might also be said that the Germans are building the groundwork as they decide the specifics of their rule as obtaining authorization may take up to a year.
Effective date: n/a