European electronic invoice, it will be easier for the States to adopt it

[nrumohammad0]

The three main innovations listed in the reform proposal are destined to generate significant impacts. However, the maneuver is extremely complex and contains several additional changes, which are necessary to allow a harmonious transition to the new regime.

For example, it should be noted that the proposal also includes some belize whatsapp resource changes aimed at facilitating the adoption of electronic invoicing within individual States . In fact, we repeat: while electronic invoicing at the level of intra-Community transactions is destined to find application, to the extent that it will be mandatory to comply with digital reporting obligations at EU level, as far as the domestic context of individual States is concerned, this will still remain a discretion.

In particular, currently in almost all European states where there is no obligation, sending an electronic invoice is subject to the consent of the recipient, who can therefore also refuse to receive it and request a paper or PDF invoice. According to the proposal, starting from 2025, Member States will be free to remove this clause, thus eliminating the need for suppliers to obtain consent from their customers to send electronic invoices.

But above all, the proposal also contains the cancellation of Article 232 of the VAT Directive , which currently requires States to request a specific derogation from the European Union in order to introduce the electronic invoicing mandate in B2B and B2C relationships. In fact, this is the same derogation procedure that Italy, France and Poland, for example, had to comply with. With the cancellation, this constraint will also be eliminated and Member States will therefore be able to introduce mandatory electronic invoicing without having to request any prior authorization from the European Union . On the contrary, electronic invoicing will be considered the default invoicing method to be adopted, based on the modification of Article 218 of the same directive.



e-invoicing in europe