Germany and e-invoicing via clearance model
On the Germany Bundestag, "Introduction of a Digital System against VAT fraud" (February 10, 2021), the German introduction of mandatory e-invoicing is considered based on the Italian clearance model. In Italy, resident taxpayers submit their sales invoices to the tax authority's platform for approval. The tax authorities forward any approved invoices to customers for VAT processing and payment approval. Only the e-invoice is the VAT document for VAT deduction.