Business Case
- Before July 1, 2030
- A EU Member States imposes mandatory E-Invoices for domestic transactions, e,g, s supply of goods within one country.
- The supplier is an entity established in that Member State, the recipient is not established in that Member State, but VAT registered in that Member State
Question
- Can the recipient of the supply be imposed to accept the E-Invoice?
Answer
- Following article 232(2) applicable as of ViDA becomes into force, E-Invoices shall not be subject to acceptance by the recipient established in that country.
- As a consequence, an E-Invoice sent to a recipient who is not-established in that Member State is still subject to acceptance by the recipient.
- Result, a Member State can not impose that E-Invoicing becomes mandatory for domestic transactions if the recipient is non-established in that Member State. Only if the recipient accept the E-Invoice, the latter is a valid invoice.
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Current version of Article 232
The use of an electronic invoice shall be subject to acceptance by the recipient.
Amendments to Directive 2006/112/EC with effect from the entry into force of the VIDA Directive
Article 232 the following paragraph is inserted:
2. By way of derogation from paragraph 1, Member States which exercise the option foreseen in Article 218(2), may provide that the use of electronic invoices issued by taxable persons established within their territory shall not be subject to the acceptance of the recipient established in their territory.
- Note: This would mean that in case there is a mandate to issue e-invoices for e.g. domestic transactions of which the recipient is a non-established entity, art 232(2) is not valid. As a consequence, the e-invoice shall be subject to acceptance by the recipient. This would mean that a Member State can not impose E-Invoicing if the recipient is a non-established entity in that Member State.
Article 218(2) of the Directive
2. By way of derogation from paragraph 1, Member States may, according to the conditions they may lay down, impose the obligation to taxable persons established within their territory to issue electronic invoices for supplies of goods and services within their territory, other than those referred to in Article 262.
- Note: Article 262 relates to the Recapitulative statements
Amendments to Directive 2006/112/EC with effect from 1 July 2030
Article 232 is replaced by the following:
The issuance, to a taxable person or a non-taxable legal person, of an electronic invoice which complies with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU shall not be subject to acceptance by the recipient.
However, Member States may subject invoices compliant with that standard to acceptance by the recipient for transactions not subject to the reporting obligations laid down in Title XI, Chapter 6, when that Member State has made use of the option in paragraph 2 of Article 218
The issuance, to a taxable person or a non-taxable legal person, of an electronic invoice which complies with another standard or of invoices in electronic formats other than electronic invoices, shall be subject to acceptance by the recipient. However, Member States which have made use of the option in paragraph 3 of Article 218 may provide that electronic invoices using other standards shall not be subject to acceptance by the recipient established within their territory.
Member States which have made use of the option in Article 221, paragraph 1, may subject the issuance of electronic invoices or of invoices in electronic formats other than electronic invoices to the acceptance of the customer.’
- Note: Title XI, Chapter 6 relates to the Recapitulative statements
Article 218 is replaced by the following:
1. Electronic invoices, documents or messages on paper or in electronic formats other than electronic invoices shall meet the conditions laid down in this chapter to be accepted as invoices.
2. For the purposes of this Directive, invoices shall be issued as electronic invoices. However, Member States may accept documents or messages on paper or in electronic formats other than electronic invoices for transactions not subject to the reporting obligations laid down in Title XI, Chapter 6.
3. Electronic invoices shall comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council*. Member States may allow the use of other standards for electronic invoices relating to supplies of goods and services within their territory, other than those referred to in Article 262.
4. Member States shall take the necessary measures in order to ensure that electronic invoices issued by taxable persons:
– include the information required by this Directive;
– comply with the required technical standards on electronic invoicing referred to in paragraph 3.
5. Member States shall allow that the taxable person issuing the invoice or a third party acting in its name and for its account complies with the measures laid down in paragraph 4.
Member States may also allow the use of a public portal, insofar as it is available.
See also
