The German Ministry of Finance has issued draft guidance on mandatory electronic invoicing (e-invoicing). As previously reported, the Growth Opportunities Act established that e-invoicing will be mandatory from 1 January 2025. The guidance covers the new requirements, special questions, e-invoices and input deductions, storage, and other matters. The final version is to be published in the fourth quarter of 2024. Under current rules, e-invoices may generally be issued with the consent of the recipient. From 1 January 2025, e-invoices are mandatory for domestic B2B transactions and must be issued, transmitted, and received in a structured electronic format that enables electronic...