Today the European Commission adopted a proposal to change the VAT Directive 2006/112/EC in respect to the invoicing rules. The aim of the proposal is to increase the use of e-invoicing, reduce burdens on business, support SMEs and help Member States to tackle fraud.

The proposal simplifies, modernises and harmonises the VAT invoicing rules. In particular, it eliminates the current barriers to e-invoicing in the VAT Directive by treating paper and electronic invoices equally.

László Kovács, Co..