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
