VATupdate

ViDA: Digital Reporting Requirements: EU Commission Proposals

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


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