European Union - Recent EU VAT Changes – The Invoicing Directive
- European Union
- A. Bal
- European Taxation, 2012 (Volume 52), No 9
- 25 July 2012
In this note, the author outlines the provisions of the new EU Invoicing Directive (2010/45), in particular, the requirements for electronic invoicing and for the issuance, content and storage of invoices.