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VAT Invoicing Rules in the EU

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The European Council adopted on 20 December 2001 a Directive (2001/115/EC) on VAT Invoicing. This Directive, which amends the 6th VAT Directive, had to be implemented into national Law before 1 January 2004. The Commission says this measure will be of significant practical benefit to firms operating within the Internal Market because it will ensure that they have only to deal with a single, simplified set of rules on invoicing valid throughout the EU instead of fifteen different sets of legislation. At the same time, the Directive requires Member States to recognise the validity of electronic invoices and allow cross-border electronic invoicing and electronic storage.

The link address is: http://ec.europa.eu/comm/taxation_customs/taxation/vat/traders/invoicing_rules/index_en.htm

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