IDSt statements on e-invoicing and VAT in the Digital Age (ViDA)


At the invitation of the Federal Ministry of Finance (BMF) on April 17, 2023, IDSt gratefully availed itself of the opportunity to participate in the discussion regarding a legislative amendment for the implementation of mandatory e-invoicing for domestic B2B transactions.

The IDSt statement dated May 8, 2023, outlines the necessary time frame and the technical prerequisites that need to be established. It considers ideas for structuring the statutory requirements based on revenue classes, company sizes, and similar factors. Furthermore, it discusses specific proposed wordings for the planned legislative amendment.

IDSt’s assessment of the potential far-reaching regulatory changes at the national level aligns with the position previously submitted to the European Commission in April 2023 regarding the draft directive of December 8, 2022, titled “Value Added Tax in the Digital Age” (ViDA). This initiative by the European Commission aims to establish a harmonized approach to electronic invoicing within the EU and promote standardization of the highly fragmented procedures among member states concerning their national VAT reporting obligations.

In its statement to the European Commission, IDSt emphasizes that an adequate time frame is crucial for the successful implementation of such legislative initiatives. Both tax administrations and taxpayers require sufficient time to establish the necessary technical prerequisites for compliance.

Indeed, the extent of the issues to be addressed becomes apparent from the statement, highlighting the comprehensive nature of the matters to be clarified. For instance, defining electronic invoices and equivalent documents, necessary adjustments to the implementing regulation, expanding the chain transaction simplification, and introducing an optional reverse charge mechanism are just a few examples. IDSt provides extensive guidance and suggestions to the European Commission in the statement, aiming to facilitate a successful implementation of these measures.

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