E-Invoicing
Under a new definition in VAT law, an electronic invoice or e-invoice would mean an invoice that has been issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing. The new definition casts some doubt over currently existing forms of electronic invoicing, such as pdf-invoices, as to whether these will still constitute valid alternatives for paper VAT invoices.
Source Deloitte
ee also
- All you need to know about ViDA
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "European Union"
- Comments on ECJ case C-234/24 (Brose Prievidza): No VAT Exemption for Tooling Without Physical Movement
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)
- ECJ Customs – C-488/24 (Kigas) – AG Opinion – Traders must inform consumers about customs duties before contracts
- A contractual penalty is a punishment… Or is it already a service?
- Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify
