VAT directive proposal: E-Invoicing Not Equal To Paper Invoicing
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In the compromise text the Presidency has, like the Commission, tried to balance the interest of ...
In the compromise text the Presidency has, like the Commission, tried to balance the interest of
control on the one hand, and the wish to reduce the administrative burden for taxable persons on the
other hand. The Presidency has also tried to strike a compromise for the rules regarding electronic
invoicing. The Presidency remains convinced that electronic invoicing is the future way to handle
invoicing throughout the European Union. In combining new common rules for control with
technology neutral rules which provide a safeguard of the content of the electronic invoice, the
Presidency hopes for a solid compromise in the Tax Questions Group.
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