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Things are getting serious: e-invoicing is to become mandatory in Germany. According to the current draft legislation, taxable persons will still be able to "test” the system until the end of 2025, but as of January 2026, e-invoices will have to be exchanged for all domestic B2B transactions between taxable persons established in Germany. There are currently no guidelines on how e-invoices are to be exchanged. Now, the task is to analyze and adapt invoicing processes and make ERP systems fit for the new e-invoicing obligation.
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A pleasing decision by the ECJ on the issue of fixed establishments: In the case Cabot Plastics Belgium SA (C-232/22), the ECJ confirms that a taxable person established in a third country does not constitute grounds for the finding of a fixed establishment at the place where its service provider (provider of tolling services) is established, in this particular case, Belgium. This applies even if the service provider acts exclusively for the customer under an exclusive contract. The judgment should be transferable to taxable persons established in an EU Member State and therefore brings legal certainty to tolling service cases.
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The Tour Operator Margin Scheme also applies to the resale of hotel contingents. What was already obvious following the ECJ judgment in the Alpenchalets Resorts case is now explicitly confirmed by the ECJ in its judgment of 29 June 2023. Switching to an intermediary business model is the only way out for businesses who purchase and sell hotel rooms to avoid the margin scheme.
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