Council of the European Union 25 July 2023, Council Implementing Decision (EU) 2023/1551 of 25 July 2023 authorising Germany to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

Also known as

Council Implementing Decision (EU) 2023/1551 authorises Germany to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC to implement mandatory electronic invoicing for transactions between taxable persons established in its territory. The measure aims to combat VAT fraud and evasion through a transaction-based reporting system while simplifying tax collection and reducing administrative burdens for taxable persons. This authorisation applies from 1 January 2025 until 31 December 2027, or until the implementation of future Union-wide VAT rules for the digital age, whichever is earlier.AI