Germany has for a long time been the subject of speculation on the topic of how they will implement mandatory B2B e-invoicing. With the cabinet version of the draft legislation being published on 29 August 2023 and with the Federal Ministry of Finance giving guidance on the topic during the Exchange Summit in Dublin from 2-4 October 2023, we now have a better understanding of what lies in store.   Unlike some of its neighbors, Germany has not yet decided on what type of CTC model it wishes to implement for Digital Reporting Requirements (DRR) but is currently awaiting more...