E-bill: e-mail inbox is sufficient

In future, it will be sufficient to provide an e-mail inbox to receive an e-bill. This is explained by the Federal Government in its answer (20/12742) to a minor question from the CDU/CSU parliamentary group (20/12563). However, the companies involved can also agree on other electronic transmission channels.

“The mandatory use of e-invoices for B2B sales is an essential prerequisite for the introduction of an electronic system for the transaction-related reporting of sales to the administration (electronic reporting system),” the German government continues. Together with the federal states, which are responsible for the control and collection of VAT in accordance with Article 108 of the Basic Law, the Federal Government is working with high priority on a concept for the introduction of a corresponding reporting system. The aim is to set up a uniform system for reporting national sales and those from the EU internal market.

“It should be noted that the proposal for a directive submitted by the European Commission entitled ‘VAT in the digital age’ has yet to be adopted at EU level, which means that, among other things, regulations for the design and, in particular, the date of introduction of the reporting procedure for intra-Community transactions have not yet been determined,” the answer continues. The compromise proposal currently envisages implementation by the EU member states by July 1, 2030.

Quelle: German Bundestag, hib-Nr. 590/2024

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