The current situation in Germany
Posted: Mon Jan 06, 2025 5:50 am
In line with the European ViDA proposal, the German project establishes that electronic invoices must comply with the EN 16391 standard, which establishes the requirements for the European invoice. Currently, in Germany there are the XRechnung and ZUGFerD formats, both of which are compliant.
For the transmission of electronic invoices and the interaction between hong kong whatsapp resource suppliers, customers and the tax authority, the German proposal presents several options, which foresee the existence of a single government platform and private platforms or providers, capable of enabling the exchange of electronic documents. Among the options on the table is therefore the possibility of approaching the model that is gaining ground in France (Y-shaped scheme), or the 5-corner model, promoted among others by OpenPeppol . In any case, the tendency is to adopt a decentralized interaction model , as opposed to our centralized SdI system.
Finally, the desire to implement an e-Reporting system is also in line with both the ViDA proposal and the approach of several European countries. We recall that e-Reporting models of various types have been in use for some time or are being implemented in several Member States, including Spain, Portugal, Hungary, France, Romania, to name a few. VAT in the Digital Age itself provides for the introduction of an e-Reporting mandate for cross-border operations starting in 2028, leaving Member States the possibility of implementing similar solutions at a domestic level.
Currently, in Germany there is an obligation with respect to B2G invoicing, i.e. between public administrations and their suppliers, which has not yet been adopted uniformly.
For the transmission of electronic invoices and the interaction between hong kong whatsapp resource suppliers, customers and the tax authority, the German proposal presents several options, which foresee the existence of a single government platform and private platforms or providers, capable of enabling the exchange of electronic documents. Among the options on the table is therefore the possibility of approaching the model that is gaining ground in France (Y-shaped scheme), or the 5-corner model, promoted among others by OpenPeppol . In any case, the tendency is to adopt a decentralized interaction model , as opposed to our centralized SdI system.
Finally, the desire to implement an e-Reporting system is also in line with both the ViDA proposal and the approach of several European countries. We recall that e-Reporting models of various types have been in use for some time or are being implemented in several Member States, including Spain, Portugal, Hungary, France, Romania, to name a few. VAT in the Digital Age itself provides for the introduction of an e-Reporting mandate for cross-border operations starting in 2028, leaving Member States the possibility of implementing similar solutions at a domestic level.
Currently, in Germany there is an obligation with respect to B2G invoicing, i.e. between public administrations and their suppliers, which has not yet been adopted uniformly.