The German proposal for mandatory VAT e-invoicing by 2026 has received Cabinet approval and is now under parliamentary review.
- July 17, 2023: BMF Draft Bill initiated.
- August 30: Government endorses the draft.
- November 10: Bundestag’s approval.
- December 15: Bundesrat’s approval.
- January 1, 2025: Effective date.
July 27: EU Council backs German e-invoicing, proposing a January 2026 launch.
Germany’s request to introduce B2B domestic VAT e-invoicing was granted by the EU Council on July 25, allowing for real-time e-invoicing starting in 2026.
This request, supported by the EU Commission in June, permits Germany to deviate from the EU VAT Directive’s paper-based invoice requirement until the end of 2027, subject to review.
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Effective date: January 2026