These provisions shall apply from 1 January 2023 at the earliest and from 1 January 2025 at the latest, depending on the size and the sector of activity of the company concerned. You will be able to find out exactly who will be affected in the near future.
By 1 September 2020, the government is to submit a report to Parliament on the specific conditions for implementing the e-invoicing obligation. This report will also identify and assess the appropriate technical, legal and operational solutions for the transmission of data to the tax administration. In addition, the report will examine for each option what profit can be expected from it in terms of VAT refunds and the expected benefits for the respective companies.