Allemagne
Germany – EU derogation to mandate B2B e-invoicing
While Germany’s discussion paper published in April 2023 provided a solid foundation regarding its e-invoicing plans, it was notable that the corresponding derogation required to mandate B2B e-invoicing in the country had not yet been granted. The European Commission has now, however, commenced the process to grant Germany permission to mandate B2B e-invoicing in the country, further to Germany’s initial derogation request in November 2022.
The publication of the draft proposal for a Council Implementation Decision which authorises Germany to apply for a derogation to mandate B2B e-invoicing represents a constructive development for Germany in their e-invoicing drive, who have now begun to disclose further details around their mandate.
The draft proposal envisages that Germany would receive a temporary derogation from 1 January 2025 until 31 December 2027 (or conversely, until the VAT in the Digital Age (ViDA) proposal is adopted). The derogation inception date is significant, as it aligns with Germany’s current proposed mandate start date, although we must be cognizant that this is currently in public consultation.
Germany is a compliant territory for Kofax and we are closely monitoring the derogation progression, as well as further details around the e-invoicing mandate itself, which is expected in June / July 2023.
Further information relating to Germany’s derogation can be located below:
https://ec.europa.eu/transparency/documents-register/detail?ref=COM(2023)340&lang=en