Decision note accompanying BNC sheet Directive and regulation on VAT rules for the digital age

Amongst others:

The government is in favor of a digital reporting system for
intra-Community transactions, provided that such a system actually
eases the administrative burden for entrepreneurs and supports the
fraud prevention.

The Cabinet supports the proposed framework for an optional
reporting system for domestic transactions.

The Cabinet does doubt whether the proposed period within which
issuance of an e-invoice must take place (two days) is in
proportionate to the objective pursued. After all, it is important that
entrepreneurs retain latitude for the design of their business processes.

It is important that entrepreneurs and the Tax Administration are given the opportunity
to prepare properly, but also the time is considered necessary
deemed necessary to work out the details regarding e-invoicing and the necessary
national infrastructure before the directive can go into
effect. Therefore, efforts will also focus on an appropriate
Effective Date by which all the information and IT
specifications are clear.

Moreover, as more source data will be exchanged, data security is a
fundamental aspect that must be guaranteed throughout the entire process from
the entrepreneur to the home member state and eventually the renewed
European VIES and other member states.

Source: rijksoverheid.nl

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