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Trading Confusion – the current state of e-invoicing legislation in Europe

This article provides an overview of the complex – and often confusing – situation of e-invoicing legislation in Europe. An EC Directive on the topic was introduced in 2004, aiming to simplify and harmonise VAT invoicing across Europe, but while it provided valuable guidelines it did not lead to common legislation throughout Europe. The author emphasises that corporates must keep abreast of requirements of their own country plus those of any of the other Member States with which they do business.

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