27 June 2024

Germany – Obligation to receive electronic invoices from January 1, 2025

The Wachstumschancengesetz was passed by both German parliamentary chambers on March 22, 2024.

The obligation to issue BtoB electronic invoices will be introduced in two waves:

From January 1, 2027 for companies with sales in excess of €800,000.
From January 2028 for companies with sales of less than €800,000.

However, the obligation to receive BtoB electronic invoices will come into force on January 1, 2025.

27 June 2024

OTHER VAT BRIEFS E-invoicing

Italy – Clarification from the Italian Tax Authorities on VAT Deduction for Imports by Third Parties

On 22 August 2025, the Italian Tax Authorities issued an important clarification of significant relevance to businesses engaged in cross-border transactions. In Ruling No. 213/2025, the Authorities confirmed that an...

Country Briefs

Italy

VAT deductions

12 September 2025

France – Export VAT exemption denied for lack of supporting documents

Paris Administrative Court – ruling of 3rd June 2025, no. 2311477, SAS AetT France In this case, following a tax audit, the French tax authorities questioned the VAT exemption on...

Country Briefs

France

VAT refunds

11 September 2025

France – VAT refund claims: proof of authority required to act on behalf of foreign companies

Judgement of the Paris Administrative Court of Appeal of the 13th June 2025, No. 24PA01668 – Meda AB In this judgment, the Paris Administrative Court of Appeal confirmed that anyone...

Country Briefs

France

VAT refunds

8 September 2025

EUCJ : reclassification of an intra-Community supply of goods as an export.

Background of Judgment of the European Union Court of Justice, Case C-602/24 : During a tax audit, the VAT exemption of a Polish company on an invoice issued for an...

Country Briefs

European Union

VAT Exemption

20 August 2025

Other VAT infoGermany