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Pre-ViDA: Good things to remember about EU VAT invoicing rules

Companies/ any taxpayer doing business in the EU are subject to a single set of basic EU-wide invoicing rules (Articles 217-240 VAT Directive), and in certain areas, national rules set by the individual EU country.

Basic principles of the EU-wide rules are:

A detailed explanation of EU-wide invoicing rules is provided in Explanatory notes

As regards the National rules

  • EU rules provide flexibility for EU countries to make national choices.
  • EU Commission publishes the details of the specific provisions approved by each EU country on its website.

 

Source: European Commission

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