What is the EU ViDA directive deadline for mandatory e-invoicing?
The ViDA directive mandates digital reporting across all 27 EU member states starting 2028, with individual member states enforcing domestic mandates in 2025 and 2026.
Are standard PDF invoices still legal for German B2B commerce?
No. Under Germany's Growth Opportunities Act, standard unstructured email PDFs no longer qualify as legal e-invoices starting January 1, 2025.
How does Article 196 reverse charge work on cross-border EU invoices?
Cross-border B2B transactions between VAT-registered EU entities are billed at 0% VAT (Category AE), and the buyer self-assesses tax locally.