Allgemein Archives - Kanzlei SLR

New requirements for sustainability reporting by companies

The new EU Corporate Sustainability Reporting Directive requires companies to report in detail on how they deal with social and environmental challenges in their annual financial statements in future.
The revised Directive (EU) 2022/2464 has been in force since the beginning of 2023 and must be transposed into national law by the EU member states by mid-2024. The new version is intended to give sustainability information the same status as a company’s financial information.

E-Invoices

Electronic invoices will be mandatory in the B2B sector in future. Corresponding VAT regulations are contained in the Growth Opportunities Act, which was published in the Federal Law Gazette on 27 March 2024.

With an e-invoice, invoice information is transmitted electronically, received automatically and processed further. This enables end-to-end digital processing from the creation of the invoice to the payment of the invoice amounts.