Type of e-invoicing compliance: Post Audit
Document Storage Requirement: 10 years

Germany currently has post audit compliance requirements for invoices but will introduce clearance in the future. Germany’s Bundesministerium der Finanzen(BMF) announced plans to introduce mandatory e-invoicing in November2022. As ViDA goes through consultation phases and changes the BMF has delayed the proposed implementation date of clearance processes to 2026. It is likely that Germany will comply with the final recommendations of ViDA and that the plans will be similar to the model being introduced in France.

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