Continued discussions on e-Invoicing in Germany

Updates on legislative amendments and future prospects

Discussions on e-Invoicing in Germany are set to continue following recent developments. In late 2023, after the Bundesrat and Bundestag failed to agree on amendments to the Growth Opportunities Act, which proposed a general transition period for mandatory e-invoicing by 2027, the matter was referred to the Mediation Committee of both houses.

The Mediation Committee concluded negotiations in its session on 21 February, leading to adopting an amended legislative package. However, the conservative party (CDU/CSU) disagreed with the amendments. The Bundestag and Bundesrat are now required to approve these amendments, with the possibility of further rejection by the Bundesrat during its next scheduled session on 22 March 2024.

Key Takeaways:

  • Recent Mediation Committee negotiations adopted amended e-invoicing legislation.
  • Despite progress, the conservative party (CDU/CSU) did not agree, signaling potential approval hurdles.
  • The Bundestag and Bundesrat must approve amendments, with possible further rejection by the Bundesrat on 22 March 2024.

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