The scope of the working group is to propose best practices and recommendations and to use the current einvoicing political and technical opportunities to extend the adoption of e-invoicing by SMEs. The following recommendations are at conceptual level and it is recommended that they should be used as a basis for further elaboration by national e-invoicing fora or by sectoral associations. The current CWA addresses primarily those SMEs that have not yet adopted e-invoicing. However, it is also…

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