Recent EU VAT Changes – The Invoicing Directive

Journal
Bal, A.M.
European Union
European Taxation 2012 (Volume 52), No. 9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this note, the author outlines the provisions of the new EU Invoicing Directive (2010/45), in particular, the requirements for electronic invoicing and for the issuance, content and storage of invoices.