Mandatory E-Invoicing Proposed in German VAT Act Amendment

Type: Draft Legislation The German Government has proposed changes to the VAT Act through the Growth Opportunities Act. A key proposal is the introduction of mandatory electronic invoicing for specific […]
The German Growth Opportunities Act: A Deep Dive into Corporate Tax Reform

Introduction In a late August 2023 move, the German government unveiled a revised proposal to amend a draft bill released in July 2023, which outlines significant corporate tax reform measures. […]
German Cabinet Advances 2026 E-Invoicing Mandate to Parliament

Type: Legislation The German proposal for mandatory VAT e-invoicing by 2026 has received Cabinet approval and is now under parliamentary review. Key Dates: July 17, 2023: BMF Draft Bill initiated. […]
EU Council Approves Mandatory German E-Invoicing

Type: Legislation The EU Council has given the green light to Germany’s request for mandatory domestic VAT e-invoicing for B2B transactions. The proposed launch is scheduled for January 2026. This […]
German federal government plans a revision of the interest deduction for inter-company financing from 1 January 2024

On July 17 of this year, the German Federal Ministry of Finance presented a draft bill of the so-called Growth Opportunities Act, which, among other things, provides for a limitation […]
EU Initiates Derogation Proceedings for German Mandatory B2B Real-Time E-Invoicing Reporting Starting January 2025

Type: Legislation The European Commission has recently commenced the approval process to enable Germany to implement mandatory electronic invoicing for business-to-business (B2B) transactions. The planned implementation date is set for […]