European UnionGermany European Commission Closes Infringement Procedure Against Germany Regarding Disproportional Obligations Concerning Joint and Several VAT Liability of Online Marketplaces and Sellers 25 August 202293 views1 min read Source: IBFD (subscription needed) E-Commerce / Electronic services Proposed changes to VAT recording and reporting EU Invoicing Requirements: Material vs. Formal requirements of a valid invoice (based on AG Opinion in ECJ case C-80/20)