- 1. New harmonised Digital Reporting for intra-EU B2B cross-border supplies
- 2. End of EC Sales Lists
- 3. EU Member States will have option to implement digital reporting for domestic transactions
- 4. Existing digital reporting requirements will need to ensure interoperability before converging to meet the new EU requirements
- 5. EU standard for e-invoicing (EN16931) will be used for digital reporting – Digital reporting will be decentralised but shared at a European Union level
- 6. Formal definition of an e-invoice in EU VAT Directive will change
- 7. E-Invoicing will be mandatory for B2B intra-EU supplies
- 8. Removal of need for customer to agree to accept e-invoices
- 9. EU member states will be allowed to introduce mandatory e-invoicing without a formal derogation
- 10. European e-invoicing standard to be accepted across Europe for B2B e-invoicing
Source Avalara
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