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- Title
Es wird ernst: Die verpflichtende elektronische Rechnung im B2B-Geschäftsverkehr kommt.
- Authors
Nieskens, Hans
- Abstract
The article focuses on the introduction of mandatory electronic invoicing in B2B transactions, detailing proposed changes in German tax law scheduled for January 1, 2025. It highlights the adoption of structured electronic formats, the elimination of paper-based invoices, and the development of a digital reporting system, while also addressing certain national and EU-level regulatory challenges and nuances in implementing these changes.
- Subjects
ELECTRONIC billing; BUSINESS-to-business transactions; VALUE-added tax; BLOCKCHAINS; OPEN-ended questions
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 17, p671
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-721703