On E-Invoicing & Digital Reporting Requirements
- Members expressed their opposition to the implementation of a clearance system where electronic invoices need to go through the tax administration to arrive to the recipient, mainly due to the need to protect data confidentiality.
- There were divergent views on the need to impose mandatory e-invoicing.
- In relation to the standards, several members pointed out that the proliferation of standards could lead to the establishment of 27 different reporting systems. Therefore, they agreed on the fact that there is a need for standards.
- Some members asked what will happen with the different systems implemented so far by Member States and the investments incurred for this purpose by businesses and tax administrations, and if that could be an obstacle to the adoption of the proposal. In this regard, several members pointed out that the option of partial harmonisation could be more feasible than the option of total harmonisation.
- The Commission services also clarified that the study carried out by the external contractor will be published together with the Impact Assessment.
See also VAT Expert Group meeting #31 on June 10, 2022
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