| Author (Corporate) | European Commission: DG Enterprise and Industry |
|---|---|
| Publisher | EC |
| Publication Date | 2009 |
| Content Type | Report |
|
This final report has been drawn in the framework of the study on the Invoicing Directive (2001/115/EC) now incorporated into the VAT Directive (2006/112/EC), as applicable on 1 January 2008. The study aims to look at the four principal areas of invoicing - the requirement to issue an invoice, the content of an invoice, electronic invoicing and the storage of invoices - with a view to mapping the existing legislation in all Member States, analysing burdens on business and Member States' control needs, and providing recommendations for a more harmonised and modern set of VAT invoicing rules. |
|
| Source Link | Link to Main Source http://ec.europa.eu/enterprise/index_en.htm |
| Related Links |
|
| Subject Categories | Taxation |
| Countries / Regions | Europe |
