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”CUTTING BURDENS ON
          INVOICING”
            Annika Fritsch
HLG on Administrative Burdens
—Independent expert group
— Chaired by Dr Stoiber
—Advice on cutting burdens
— - 25 % by 2012
—Baseline measurements
— 13 priority areas covered
HLG on Administrative Burdens
— Standard Cost Model with extrapolation

— Mapping population, frequency and time for the
  normally efficient company

— Figures are indicators of magnitude not exact



— Opinions on VAT October 2008 – VAT and invoicing
  May 2009 VAT in general
Cutting Burdens on Invoicing
—25,7 million VAT taxable
 persons
—36,6 bn invoices per year
—Requirements in VAT dir.
—National rules on e-invoices
—Huge potential savings
Administrative Burdens
— HLG mandate has focus on
 administrative burdens
— Information obligations by legal
 requirements
— Excluding business-as-usual costs
— Administrative burdens only part
 of the regulatory burden
HLG opinion on E-invoicing
— Equal treatment with paper
— No additional requirements on
  paper invoices
— No e-signatures or EDI
  requirements
— Encourage e-invoicing
— Mind the small businesses
Cutting burdens on E-invoicing
—Administrative burdens of
 invoicing in VAT directive
           € 43 bn

— Potential savings of e-invoicing
           € 18 bn
Cutting burdens in E-invoicing
— SMEs represent over 99 % of all
  business in EU
— Start with the situation for the
  small
— Avoid solutions that require
  expensive investments and
  advanced training to apply
Cutting burdens in E-invoicing
— Technology-neutral solutions
— National security demands risk
 obstructing intra-community
 trade
Cutting burdens on Invoicing
 HLG underlines
 Impact assessments of meassures to
 combat VAT fraud
 Demand analysis if Member States are
 efficiently using information already
 available before introducing new
 obligations on businesses
 No new financial or administrative
 burdens by the invoicing reform
HLG on Administrative Burdens
 http://ec.europa.eu/enterprise/policies/better-
  regulation/administrative-burdens/high-level-
               group/index_en.htm


               Thank you!

 annika.fritsch@foretagarna.se

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E invoicing, cutting burdens on invoicing

  • 1. ”CUTTING BURDENS ON INVOICING” Annika Fritsch
  • 2. HLG on Administrative Burdens —Independent expert group — Chaired by Dr Stoiber —Advice on cutting burdens — - 25 % by 2012 —Baseline measurements — 13 priority areas covered
  • 3. HLG on Administrative Burdens — Standard Cost Model with extrapolation — Mapping population, frequency and time for the normally efficient company — Figures are indicators of magnitude not exact — Opinions on VAT October 2008 – VAT and invoicing May 2009 VAT in general
  • 4. Cutting Burdens on Invoicing —25,7 million VAT taxable persons —36,6 bn invoices per year —Requirements in VAT dir. —National rules on e-invoices —Huge potential savings
  • 5. Administrative Burdens — HLG mandate has focus on administrative burdens — Information obligations by legal requirements — Excluding business-as-usual costs — Administrative burdens only part of the regulatory burden
  • 6. HLG opinion on E-invoicing — Equal treatment with paper — No additional requirements on paper invoices — No e-signatures or EDI requirements — Encourage e-invoicing — Mind the small businesses
  • 7. Cutting burdens on E-invoicing —Administrative burdens of invoicing in VAT directive € 43 bn — Potential savings of e-invoicing € 18 bn
  • 8. Cutting burdens in E-invoicing — SMEs represent over 99 % of all business in EU — Start with the situation for the small — Avoid solutions that require expensive investments and advanced training to apply
  • 9. Cutting burdens in E-invoicing — Technology-neutral solutions — National security demands risk obstructing intra-community trade
  • 10. Cutting burdens on Invoicing HLG underlines Impact assessments of meassures to combat VAT fraud Demand analysis if Member States are efficiently using information already available before introducing new obligations on businesses No new financial or administrative burdens by the invoicing reform
  • 11. HLG on Administrative Burdens http://ec.europa.eu/enterprise/policies/better- regulation/administrative-burdens/high-level- group/index_en.htm Thank you! annika.fritsch@foretagarna.se