Page 9 of the Explanatory Notes
Additionally, for an invoice to be considered according to the VAT Directive to be an electronic invoice, it needs to be issued and also received in any electronic format. The choice of format is determined by the taxable persons. This would include invoices as structured messages (such as XML) or other types of electronic format (such as an email with a PDF attachment or a fax received in electronic not paper format).
invoices created in paper form, that are scanned, sent and received via e-mail can be considered as electronic invoices.
Source European Commission – explanatory notes
Latest Posts in "European Union"
- CJEU Case C-726/23: Arcomet Towercranes Decision Clarifies Intra-Group VAT and Transfer Pricing Rules
- EU and Morocco reach agreement to extend preferential tariff treatment to Western Sahara
- Comments on ECJ C-436/24 (Lyko) – Loyalty programs and VAT: AG’s opinion in Lyko case brings new perspectives
- Comments on ECJ C-535/24 (Svilosa) – VAT Deduction on Recovery Actions Not Considered Taxable Service
- EU States Move Early on €2 Customs Fee
