Study on the VAT invoicing rules contained in the VAT Directive

Pricewaterhousecoopers

No 26, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

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.

Keywords: European Union; taxation; VAT (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Pages: 19 pages
Date: 2009-01
New Economics Papers: this item is included in nep-acc and nep-eec
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