04.06.23
Discussion paper for B2B e-invoicing
The Bundesministerium der Finanzen announced that they will shortly publish draft details of the proposed domestic B2B e-invoicing solution that will take effect between German businesses. We are expecting this during April 2023. By means of some background, Germany requested a derogation to mandate e-invoicing in November 2022– just a month before the European Commission published its much-anticipated VAT in the Digital Age (ViDA) proposal.
The discussion paper is, in all likelihood, triggered by the proposal. However, the roots of this may extend back yet further- the new coalition government in Germany had also considered the reduction of the VAT gap via digitisation of its fiscal procedures as far back as 2021.
Finer details around the e-invoicing solution are yet to be revealed, but it does appear in all respects that it will be incumbent on the German tax authorities to produce a model that is ViDA compliant.
Germany is a critical market for Tungsten and we are looking forward to probing Germany’s proposed e-invoicing solution once unveiled.
Browse Germany updates
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‘Growth Opportunity Act’, including e-invoicing delay
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Legislative amendments to accommodate e-invoicing
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European Union Council derogation approval
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Germany – EU derogation to mandate B2B e-invoicing
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European E-Invoicing Service Providers Association (EESPA) position on German mandate
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Introduction of the Einwegkunststofffondsgesetz (plastic tax)
- Autres taxes applicables
B2B e-invoicing discussion paper
- Informations sur le mandat fiscal
Discussion paper for B2B e-invoicing
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Single-use plastic levy
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Exemption for supplies for victims of Turkey and Syria earthquake
- Informations sur le taux de TVA/G(S)ST
VAT rate revisions
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Tour operator VAT delayed
- Informations sur le taux de TVA/G(S)ST
Formal derogation request to mandate e-invoicing
- Informations sur le mandat fiscal
Obligation to report income on digital platforms
- Mises à jour des pays
Extension of VAT reduction for hospitality services
- Informations sur le taux de TVA/G(S)ST
Factur-X – updated version
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B2G E-invoicing in German Federal States – update
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New Government coalition plans to introduce continuous transactions controls (CTC)
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Taux de TVA en Allemagne : réductions temporaires de la TVA désormais annulées
- Informations sur le taux de TVA/G(S)ST