GENA(EESPA) Urges Harmonization of EU Digital Reporting Requirements for E-Invoicing

GENA(EESPA) supports the aim of harmonized e-Invoicing and Digital Reporting Requirements (DRR) as part of the VAT in the Digital Age (ViDA) proposals.
They advocate for the use of the ‘5-corner’ model for the exchange of invoices and other tax-relevant B2B data.
However, they have concerns that the current direction of the negotiations deviates significantly from the original aims and will pose challenges for EU businesses.
GENA(EESPA) calls on the EC and Member State leaders to implement a comprehensive, EU-wide CTC framework.
They suggest allowing Member States to choose to implement domestic e-invoicing regimes that are interoperable with other EU states.
They also propose allowing flexibility for existing regimes and maximizing the ability of centralized systems to receive electronic invoice data from taxpayers in other Member States.
GENA(EESPA) believes that the EU would benefit from the introduction of the European Commission’s eDelivery artefact for real-life interoperability.
They argue against mandatory centralized systems for prior authorization and verification and suggest that real-time validation can be performed by specialized service providers.
They recommend the adoption of the 5-corner model, such as Peppol CTC, to release the pressure from Member States and allow for the introduction of an e-invoicing obligation first.
GENA(EESPA) requests that no further e-invoice derogations be granted until harmonized rules can be agreed upon.
They suggest using derogation powers to drive consistency between regimes and approving requests that have detailed implementation plans compatible with the desired end-state.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.