- Non-Resident Businesses May Avoid E-Invoicing The EU VAT Committee suggests that foreign companies without a local Fixed Establishment are likely out of scope for mandatory structured e-invoicing under ViDA reforms.
- E-Reporting Still Applies Despite exemption from e-invoicing, non-residents may still face real-time digital reporting obligations — keeping them within the digital compliance net.
- Establishment Status Is Key Whether a business has a fixed establishment (per VAT Implementing Regulation Articles 10 & 11) determines its e-invoicing responsibilities — crucial for planning ahead of the July 2030 mandate.
Source Innovate Tax
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