Germany’s Ministry of Finance prepares B2B e‑invoicing draft

1. BMF discussion draft on mandatory B2B e‑invoicing

The Federal Ministry of Finance (Bundesministerium der Finanzen – BMF) has announced its intention to publish a “discussion draft” for the introduction of mandatory e‑invoicing in the B2B sector in the near future. This draft is intended as a consultation instrument to collect feedback, refine design options and ensure that German policymakers have sufficient information before finalising a binding e‑invoicing framework.​

The BMF’s official website, where such drafts and related communications are typically published, is available here: Bundesministerium der Finanzen – official siteopen_in_new.​

2. Link to ViDA and Germany’s EU derogation request

The planned discussion draft is being developed in the context of the EU’s “VAT in the Digital Age” (ViDA) initiative, which is examining EU‑wide reforms for e‑invoicing, digital reporting and platform taxation. By launching a dedicated draft now, Germany aims to align its national B2B e‑invoicing model with the direction and proposals emerging under ViDA.​

At the end of the previous year, Germany submitted a derogation request to the European Commission to obtain permission for mandatory B2B e‑invoicing, as required under the EU VAT Directive. Until the Commission’s decision and the outcome of the national consultation process are clear, the exact shape of Germany’s future B2B e‑invoicing regime – including technical model, timelines and scope – remains open.​

For general background on ViDA, you can reference the Commission’s initiative page (rather than any vendor content): VAT in the Digital Age – European Commissionopen_in_new