The document summarizes the work of the European Commission's DG Taxud on electronic invoicing (e-invoicing). It discusses the history of VAT rules on e-invoicing, including the 2001 Invoicing Directive. It outlines the Commission's current work reviewing e-invoicing rules, including a study on invoicing to help with the review. The study will analyze invoicing legislation in Member States and evaluate the costs and uptake of e-invoicing. The Commission will issue a report in 2008 and possibly propose amendments to further harmonize e-invoicing rules.
Keynote presentation at the opening of the 2018 edition of the Summer School in International Taxation, University of Dubrovnik, Croatia. The event was co-organized with the support of the University of Zagreb.
In the presentation the aftermath of the naval battle of Vis (1866) has been used to explain to the students the challenges of tax law.
VAT directive proposal: E-Invoicing Not Equal To Paper InvoicingFriso de Jong
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.
Presentation by Philip Mariscal, Court of Accounts of Belgium, on the challenges for reforming accountability mechanisms from an SAI perspective, Amman 4-5 November 2014.
Keynote presentation at the opening of the 2018 edition of the Summer School in International Taxation, University of Dubrovnik, Croatia. The event was co-organized with the support of the University of Zagreb.
In the presentation the aftermath of the naval battle of Vis (1866) has been used to explain to the students the challenges of tax law.
VAT directive proposal: E-Invoicing Not Equal To Paper InvoicingFriso de Jong
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.
Presentation by Philip Mariscal, Court of Accounts of Belgium, on the challenges for reforming accountability mechanisms from an SAI perspective, Amman 4-5 November 2014.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
This is a due diligence directory of US patents holders in UK. It has the latest information about who has US patents in England, Wales, Scotland, Northern Ireland and British Overseas Territories (BOT), where they are, what they patented in the US market and the trends of their US patents. There have already been the information of 7,000+ UK based entities in this database.
Overview on compliance of electronic invoicesFriso de Jong
Late June 2008 the CEN/ISSS eInvoice Phase II Workshop unveiled the Draft Good Practice Guidelines. The objective of this document is to reduce some of the principal areas of uncertainty and resulting inefficiencies on the e-invoicing market with one single set of good practice. These guidelines should be applicable to both businesses and tax administrations across Europe.
Recent developments in the field of VAT: a view from the European CommissionDLA Piper Nederland N.V.
This workshop has been held at Legal Business Day on 8 September 2011.
This presentation takes you through the future of VAT from an EU perspective, giving detailed background information on the future VAT reforms and insight into what can be expected in the future VAT framework in Europe. Special attention is paid to the practical implications of the new European Council Regulation clarifying the existing VAT rules.
During this workshop DLA Piper specialists shared information concerning the key decision makers in Europe and the value of early participation in the legislative process for your business. A case study was presented, which focuses on the practical issues you may face if your business were to get involved in the legislative process.
This is the presentation delivered during the July 13th 2023 class at the Summer School in Environmental taxation at the University Federico II of Naples. It is the update of the 2022 edition.
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According to TechSci Research report, “India Orthopedic Devices Market -Industry Size, Share, Trends, Competition Forecast & Opportunities, 2030”, the India Orthopedic Devices Market stood at USD 1,280.54 Million in 2024 and is anticipated to grow with a CAGR of 7.84% in the forecast period, 2026-2030F. The India Orthopedic Devices Market is being driven by several factors. The most prominent ones include an increase in the elderly population, who are more prone to orthopedic conditions such as osteoporosis and arthritis. Moreover, the rise in sports injuries and road accidents are also contributing to the demand for orthopedic devices. Advances in technology and the introduction of innovative implants and prosthetics have further propelled the market growth. Additionally, government initiatives aimed at improving healthcare infrastructure and the increasing prevalence of lifestyle diseases have led to an upward trend in orthopedic surgeries, thereby fueling the market demand for these devices.
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Remote sensing and monitoring are changing the mining industry for the better. These are providing innovative solutions to long-standing challenges. Those related to exploration, extraction, and overall environmental management by mining technology companies Odisha. These technologies make use of satellite imaging, aerial photography and sensors to collect data that might be inaccessible or from hazardous locations. With the use of this technology, mining operations are becoming increasingly efficient. Let us gain more insight into the key aspects associated with remote sensing and monitoring when it comes to mining.
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[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
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RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...
CEN ISSS Public Workshop R Diemer[1]
1. European Commission
Taxation and Customs Union
CEN Open Meeting on Electronic Invoices &
Compliance 19th June 2008 in Brussels
Work of DG Taxud on e-invoicing
Rolf Diemer, Head of Unit, DG Taxud
19 June 2008 Rolf Diemer 1
2. European Commission
Taxation and Customs Union
Brief history VAT rules on e-invoicing
• Commission launched a call for tender in 1998 for a “study on
the requirements imposed by the Member States, for the
purpose of charging taxes, for invoices produced by electronic
or other means”
• Final report was published on 23 August 1999
• The Commission came forward with a proposal for
“simplifying, modernising and harmonising the conditions laid
down for invoicing in respect to VAT”
– published on 17 November 2000
– led to Invoicing Directive (2001/ 115/EC)
19 June 2008 Rolf Diemer 2
3. European Commission
Taxation and Customs Union
Invoicing Directive (2001/115/EC)
Invoicing Directive (2001/115/EC) was adopted on 20
December 2001 and effective from 1 January 2004
Some of the most important aspects are
1. For the first time a harmonised list of details that
appear on an invoice
2. Common rules for e-invoicing
3. As from 1 January 2006 businesses not required to
provide prior notification to use e-invoicing
4. Common arrangements for the electronic storage of
invoices
19 June 2008 Rolf Diemer 3
4. European Commission
Taxation and Customs Union
Invoicing Directive (2001/115/EC)
In respect of e-invoices
Member States shall accept e-invoices if they guarantee the
authenticity of the origin and the integrity of the content
This can be done by
• Advance electronic signature
– With the option for qualified signatures
• Electronic Date Interchange (EDI)
– With the option of paper summary
• Other means accepted by the Member State
Member States can not impose other conditions on e-invoicing
19 June 2008 Rolf Diemer 4
5. European Commission
Taxation and Customs Union
Background to current work
• Commission is committed to review the rules on e-invoicing
• Article 237 of VAT Directive 2006/112/EC
“The Commission shall present, at the latest on 31 December 2008, a
report and, if appropriate, a proposal amending the conditions
applicable to electronic invoicing in order to take account of future
technological developments in that field”
• Moreover the Invoicing Directive (2001/115/EC) did not fully achieve
the aims of simplifying, modernising and harmonising the rules on
invoicing
– Full review of all the rules
– Also look where necessary at related issues
19 June 2008 Rolf Diemer 5
6. European Commission
Taxation and Customs Union
Invoicing study
Commission has launched a study on invoicing to help with
review on invoicing rules
Key dates
- Launch of call for tender 25 July 2007
- Closing date 7 September 2007
- Commission decision 15 November 2007
- Contract signed December 2007
- Final report 31 July 2008
19 June 2008 Rolf Diemer 6
7. European Commission
Taxation and Customs Union
Invoicing Study
The study will look at all areas of invoicing
- Requirement to issue an invoice
- Content of an invoice
- Storage of invoices
- E-invoicing
- Other issues
19 June 2008 Rolf Diemer 7
8. European Commission
Taxation and Customs Union
Invoicing Study
Work areas
- Provide a table of invoice legislation in all 27 Member States
- Estimate the uptake of e-invoicing solutions
- Evaluate the cost of compliance for businesses and the
reliance placed by Member States for control purposes on the
legislation
- Provide recommendations for possible improvements to the
invoicing Directive
Final report due in July 2008
19 June 2008 Rolf Diemer 8
9. European Commission
Taxation and Customs Union
Invoicing Study
Phase 1 – initial results
Mapping of invoicing legislation in Member States
- Excel table on legislation in all 27 Member States
- Based on 129 questions
- Put into data base allowing search by Member States
e.g. Is a paper summary document needed for EDI?
Is e-signature based on a qualified certificate?
- Information will be made available to the public
19 June 2008 Rolf Diemer 9
10. European Commission
Taxation and Customs Union
Invoicing Study
Phase 1 – initial results
E-invoicing survey
- 40% of businesses exchange invoices electronically
- Transmission of e-invoices by “other means” is most popular
method (pdf, scanning)
- Over 50% using e-invoices also invoice in paper form in
parallel
- Less than 1 in 5 are involved in cross border e-invoicing
- 1/5th state regulation/tax authorities is a barrier to e-
invoicing (customer/supplier readiness is main barrier)
19 June 2008 Rolf Diemer 10
11. European Commission
Taxation and Customs Union
Invoicing Study
Phase 2 – analysis of invoicing rules
Draft report due in June 2008. Based on,
Questionnaire sent to all Member States tax authorities
- Importance of rules for control purpose
Survey of businesses
- Cost of compliance with invoicing rules
19 June 2008 Rolf Diemer 11
12. European Commission
Taxation and Customs Union
Legislative proposal
• Commission report to Council end of 2008 and
accompanied by a possible proposal on invoicing
• Any proposal on invoicing should take into account
– Reduction of burdens on business of 25% by 2012
– Small Business Act and promotion of SME
– Removing the barriers to e-invoicing
– Look at issues related to VAT fraud
19 June 2008 Rolf Diemer 12