Companies/ any taxpayer doing business in the EU are subject to a single set of basic EU-wide invoicing rules (Articles 217-240 VAT Directive), and in certain areas, national rules set by the individual EU country.
Basic principles of the EU-wide rules are:
- Electronic invoices are equivalent to paper – national tax authorities cannot require businesses to provide any notification or to receive authorization.
- Businesses are free to issue electronic invoices subject to acceptance by the recipient. However, e-invoicing will become obligatory in public procurement
- Businesses can outsource invoicing operations to a third party or to the customer (i.e. self-billing), in some circumstances.
- Businesses are generally free to store invoices where and how they like (paper/electronic, in a different EU country to where they are based, etc.)
A detailed explanation of EU-wide invoicing rules is provided in Explanatory notes
As regards the National rules
- EU rules provide flexibility for EU countries to make national choices.
- EU Commission publishes the details of the specific provisions approved by each EU country on its website.
Source: European Commission
#invoicing #einvoicing #eubasicrules #nationalrules #centralization #standardization #ssc #bpo #vatcoe
Latest Posts in "European Union"
- Comments on T-638/24: Double dip alert – an incorrect invoice can create multiple VAT liabilities
- VAT IOSS Scheme: Intermediary Registration Available from April 2026 for Non-EU Businesses
- Customs and VAT Fraud Cost EU €45 Billion in 2025, Officials Warn
- EPPO Investigates Record 3,600 Customs Fraud Cases in 2025, Damages Reach 67 Billion Euros
- Intermediary Registration for UK Import One Stop Shop Scheme Opens April 2026
