Mandatory E-Invoicing Proposed in German VAT Act Amendment

September 29, 20230

Type: Draft Legislation

The German Government has proposed changes to the VAT Act through the Growth Opportunities Act. A key proposal is the introduction of mandatory electronic invoicing for specific B2B transactions. These e-invoices will align with European standards and apply when both supplier and customer are in Germany. The amendment also aims to streamline bureaucracy for small businesses, particularly under Section 19 of the German VAT Act. While subject to potential revisions, the mandatory e-invoicing provision is planned for implementation in 2025. This marks a significant shift in tax technology and compliance for businesses in Germany. Stay updated for further developments on this crucial tax law change. 


Effective date: 2025 


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