The Council of the European union has up till now only authorized Italy, France and Poland to implement Mandatory B2B E-Invoicing and Real Time Reporting. This is a derogation of Articles 218 and 232 of the EU VAT Directive 2006/112/EC.
- Poland – June 17, 2022
- Council Implementing Decision (EU) 2022/1003 of 17 June 2022 authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax
- Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax
- France – January 25, 2022
- Council Implementing Decision (EU) 2022/133 of 25 January 2022 authorising France to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax
- Proposal for a COUNCIL IMPLEMENTING DECISION authorising France to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax
- Italy – December 13, 2021
- Italy – April 16, 2018
Articles in the EU VAT Directive 2006/112/EC
Article 218
For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.
Article 232
The use of an electronic invoice shall be subject to acceptance by the recipient.
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