Last update: 07/12/2015
Good Practice: e-Invoicing Compliance Guidelines - The Commentary
The guidance set out in this CWA addresses electronic invoicing within the scope of VAT. In practice, this includes the majority of business-to-business sales/purchase transactions, but other types of transactions may also be involved. The regulatory background for the practices set out herein is the EU VAT Directive 2006/112/EC (1) as amended by Directive 2011/45/EU (2). Geographically, the practices set out herein are aimed at relevant invoices governed by at least one Member State’s law transposing this Directive. The authors of this CWA document do not exclude that this CWA can be used to…
Trade