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Study on the VAT invoicing rules contained in the VAT Directive

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Author Info
Pricewaterhousecoopers
Abstract

A study on the VAT invoicing rules contained in the VAT Directive (2006/112/EC) was carried out for the European Commission by PricewaterhouseCoopers. It aims to look at the four principal areas of invoicing - the requirement to issue an invoice, the content of an invoice, electronic invoicing and the storage of invoices - with a view to mapping the existing legislation in all Member States, analysing burdens on business and Member States' control needs, and providing recommendations for a more harmonised and modern set of VAT invoicing rules.

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File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/traders/invoicing_rules/phase_4_final_report_en.pdf
File Format: application/pdf
File Function: final version, 2009
Download Restriction: no

Publisher Info
Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0026.

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Length: 19 pages
Date of creation: Jan 2009
Date of revision:
Handle: RePEc:tax:taxstu:0026

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Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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Related research
Keywords: European Union; taxation; VAT;

Find related papers by JEL classification:
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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This page was last updated on 2009-12-18.

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