Online message – Friday 05/12/2023
E-Invoice | Introduction of the mandatory e-invoice is approaching (DStV)
The DStV has commented on the BMF’s discussion draft for the introduction of mandatory e-invoicing for domestic B2B sales.
Background: There are currently two parallel trains on the track when it comes to the topic of e-invoicing: The proposal by the European Commission for VAT in the digital age (Vida) includes, among other things, an obligation to use e-invoicing in combination with a reporting system. Since it is not clear how long the coordination will take, Germany is planning to implement an e-invoicing system in Germany as well. A reporting system for combating sales tax fraud would then be added later.
In its statement, the DStV gave additional information. He also emphasized the special role of the tax advisory profession in the implementation of the later planned reporting system. Tax consultants must be directly involved in the data flow between taxpayers and the later reporting e-invoice platforms.
Timeline for rollout
Up for discussion is the obligatory e-invoice for domestic B2B sales by
to introduce
One thing is clear: Software and process changes do not happen overnight. There should therefore be sufficient time between the promulgation of the law and the entry into force of the new regulation. The DStV takes a critical view of less than 12 months of conversion time. In such a case, small and medium-sized enterprises (SMEs) should be given a grace period before they have to issue e-invoices themselves. However, this would be accompanied by questions of delimitation. A somewhat later entry into force could remedy the situation. Then mandatory for everyone.
Special feature: small business owners subject to VAT
VAT small business owners (§ 19 UStG) do not show sales tax on their invoices. Accordingly, the recipient of the service has no right to input tax deduction. The DStV points out at an early stage that inclusion in the reporting system planned for the next step can hardly be justified objectively. In this respect, it should also be sufficient if small businesses only ensure the receipt of e-invoices, but are exempt from issuing their own e-invoices. Otherwise, the bureaucratic simplification intended with the small business regulation would be thwarted.
Those: DStV online, report from (RD)
Source(s):
NWB DAAAJ-39735