The German Ministry of Finance initiated public consultation on draft legislation – proposal for amendment of art. 14 of the German VAT Law UstG 1994.

The draft proposal for amendment to the VAT law was sent to German industry associations and feedback was requested in the period 17 April – 8 May 2023.

This is one of the first steps whereby Germany initiates the process of introducing state-wide e-invoicing on B2B domestic transactions.

The expected implementation date referred to at this stage is 1 January 2025. The proposed regulation is consistent with VIDA and the European e-invoicing standard referred to in the European VAT in Digital Age package.

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