News on eInvoice: What you need to know about electronic invoicing!

The implementation of electronic invoicing ("e-Rechnung"/ eInvoice]) in Germany on January 1, 2025 is getting closer. In the latest Council implementing decision dated 25 July 2023 (EU 2023/1551), the European Union has authorized Germany to introduce a special measure for the issuing of invoices that deviates from the current regulations of the Value Added Tax System Directive (VAT System Directive).

This enables Germany to introduce mandatory electronic invoicing for all transactions carried out between taxable entities domiciled in the territory of Germany. Moreover, in these cases, the Federal Republic may deviate from the provision of the VAT Directive stipulating that the consent of the recipient of the invoice (service recipient) is required for the use of e-invoices.

The decision is applicable for a limited period of time either until 31 December 2027 or until the mandatory national implementation of the ViDA (VAT in the Digital Age) guidelines, which have yet to be adopted, amending the MwSystRL.

Do you have questions about the introduction of electronic invoicing in Germany?
Contact us!