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European Union - The Second EU Invoicing Directive: A Missed Opportunity

European Union
G. Echevarria Zubeldia
International VAT Monitor, 2010 (Volume 21), No 6
28 October 2010
The Proposal for the Second Invoicing Directive was aimed at fully harmonizing the VAT rules in the European Union and removing all obstacles for electronic invoicing. Although it cannot be denied that it has brought considerable improvements, the Second Invoicing Directive has not fulfilled all the hopes and expectations of businesses as regards simpler and more harmonized invoicing rules. In this article, the author discusses the respects in which the Second Invoicing Directive has failed to reach the original targets.
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