Simplification and harmonization of the EU VAT invoicing and archiving rules

On 28 January 2009, the European Commission published its Proposal to amend the EU VAT Directive. The aim of the Proposal is twofold: simplification and harmonization of the numerous administrative obligations for businesses and stimulation of the take-up of e-invoicing and e-archiving. In this article, the authors focus on the preparatory work that has led to this Proposal, assess whether the Proposal meets the aims and look at the next steps.