Germany
Formal derogation request to mandate e-invoicing
Germany is following the lead of multiple European countries and has formally requested the European Commission for a derogation to mandate e-invoicing in the country. A country-wide e-invoicing model has been proposed by the German tax authorities but presently, very little detail is known about the proposed e-invoicing model and how this will operate.
Recent developments regarding the VAT in the Digital Age (ViDA) proposal (please refer to Europe updates) may impact the German e-invoicing mandate. However, it is anticipated, in line with the new regulations, that Germany will adopt the EU standard on e-invoicing (EN 16931).
Germany is a key compliant territory for Tungsten and we are closely monitoring e-invoicing developments in the country, including how the ViDA developments will influence Germany’s e-invoicing mandate.