12.22.22
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.
Browse Germany updates
Bavaria proposal to abolish VAT on all food
- VAT/G(S)ST rate information
‘Growth Opportunity Act’, including e-invoicing delay
- Mandate information
Legislative amendments to accommodate e-invoicing
- Mandate information
European Union Council derogation approval
- Mandate information
Germany – EU derogation to mandate B2B e-invoicing
- Mandate information
Introduction of the Einwegkunststofffondsgesetz (plastic tax)
- Other applicable taxes
B2B e-invoicing discussion paper
- Mandate information
Discussion paper for B2B e-invoicing
- Mandate information
Single-use plastic levy
- Other applicable taxes
Exemption for supplies for victims of Turkey and Syria earthquake
- VAT/G(S)ST rate information
VAT rate revisions
- VAT/G(S)ST rate information
Tour operator VAT delayed
- VAT/G(S)ST rate information
Formal derogation request to mandate e-invoicing
- Mandate information
Obligation to report income on digital platforms
- Country updates
Extension of VAT reduction for hospitality services
- VAT/G(S)ST rate information
Factur-X – updated version
- Country updates
B2G E-invoicing in German Federal States – update
- Mandate information
VAT Rates Germany: temporary VAT reductions now rolled back
- VAT/G(S)ST rate information