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| Kas | Šalis | Ką parašė |
|---|---|---|
| INDEPENDENT RETAIL EUROPE | BE | ties and hit hard the retail ecosystem We support the abolition of paper invoices and the proposal to generalise e-invoicing (new article 218). In this regards, the deletion of article 232 (requiring the other party its consent to dematerialise the invoice) ap ↗ |
| Confederation of Swedish Enterprise | SE | ion av e-faktura (artikel 217) och flera olika förslag som innebär att e-faktura i visst format på sikt (2028) blir obligatorisk (artikel 218, 232). Förslag att från 2028 inte tillåta en clearing-modell där medlemsstaten avgör när/om en faktura ska skickas. EU ↗ |
| Technology Industries of Finland | FI | ractically impossible and otherwise expensive country-specific changes have had to be made to the systems. Thus, TIF supports the article 218 of the draft directive, according to which the e-invoice reporting model must not contain a requirement for prior appr ↗ |
| IDSt e.V. | DE | ersons who are either established in the territory of that Member State or have a fixed establishment there. Request Extension of Article 218 of the Draft VAT Directive by a paragraph 3: "Member States shall apply Article 219a (1) and (2) to the obligation on ↗ |
| Handelsverband Deutschland - HDE e.V. | DE | erringert künftig die Entstehung „ausländischer“ EU-MwSt. Dies vermeidet Liquiditätsnachteile und Steuerrisiken. Zu Artikel 4 Bei Art. 218 MwStSystRL-E in der Fassung von Artikel 4 ist Satz 3 gleichlautend zu Art. 218 Abs. 2 Satz 2 MwStSystRL-E in der Fassung ↗ |
| European Association of Co-operative Banks (EACB) | BE | kely give rise to questions about data that cannot be reconciled. Electronic invoices Further to that, we welcome the proposal in Article 218 that the electronic invoices are allowed to be issued according to an already existing European standard on electronic ↗ |
| IDSt e.V. | DE | in an IT system of the invoice recipient by the invoice issuer or by a third party on behalf of the invoice issuer. 3 2. Re Article 218 (1) of the Draft VAT Directive - Amendment of the definition of documents to be recognised as invoices Until 31.12.2023, the ↗ |
| PostEurop | BE | t seems unclear to us whether a Member State that imposes the obligation to issue electronic invoices from 1 January 2024 (as per article 218 par. 2) can do so only for domestic transactions or whether this obligation can/should also cover intracommunity trans ↗ |
| Federation of German Industries | DE | ry that Article 217 VAT-D-E defines electronic invoices without the need for structured data. Otherwise, due to the amendments to Article 218 (1) VAT-D-E, only invoices issued, transmitted, and received in a structured electronic format or on paper would be pe ↗ |
| DGRV - Deutscher Genossenschafts- und Raiffeisenverband e.V. | DE | e-invoicing We welcome the intention of the proposal to make e-invoicing the standard procedure for issuing invoices with the new Article 218. In our view, the deletion of Article 232 with effect from January 1, 2024, which previously made the consent of the i ↗ |
| Deutsche Industrie- und Handelskammer (DIHK) | DE | lin Tel. 030-20308-0 | Internet: www.dihk.de - 6 - D. Detail zum Rechtsetzungspakt ViDA Teil 1 – Digitale Meldesysteme/E-Rechnung Artikel 218 MwStSystRL-E – Elektronische Rechnungsstellung als EU-weiter Standard Gem. Artikel 218 Satz 1 MwStSystRL-E sind Rechnu ↗ |
| German Banking Industry Committee | DE | /112/EC: In our view it is positive, that the standard data set for electronic invoices is based on an already existing standard (Art. 218-proposal). We also support the proposal's underlying idea of harmonizing the data set for electronic invoices across the ↗ |
| Deutscher Steuerberaterverband e.V. | DE | n umfasst. Andernfalls sollte die europäische Norm entsprechend angepasst bzw. erweitert werden. 4. Rechnungen in Papierform Nach Art. 218 des Vorschlags können die Mitgliedstaaten für Umsätze, die nicht den innergemeinschaftlichen Meldepflichten unterliegen, ↗ |
| Deloitte | BE | years, anticipating the introduction of an intra-EU DRR. Ideally, more stringent rules in addition to the proposed provisions in article 218 (2) of the VAT Directive should be envisaged, such as a mandatory minimum delay between the adoption of the detailed n ↗ |
| FNFE-MPE | FR | 233 2° a) avec le règlement eIDAS (Cachet électronique qualifié et signature électronique qualifié), qui a été oublié Préciser l'article 218 et l'absence de vérification préalable des factures qui reste une bonne pratique pour s'assurer que les données sont l ↗ |
| IDW Institut der Wirtschaftsprüfer in Deutschland e.V. | DE | , dass der Zeitplan sehr ambitioniert erscheint. Beispielsweise wird nach dem RL- Vorschlag die elektronische Rechnungstellung in Art. 218 MwStSystRL als Standardverfahren für die Ausstellung von Rechnungen festgelegt. Mit dem ge- planten Wegfall von Art. 232 ↗ |
| Christian AMAND | BE | he meaning of the Directive 1999/93/EC, as well other electronic means subject to acceptance by the Member States. According to article 218 (2) of the Proposal (as applicable with effect from 1 January 2024), Member State “may impose the obligation” to issue ↗ |
| FedEx Express | NL | invoice that is transmitted electronically (for example a pdf invoice that is sent via e-mail)? In our view, the answer is “yes”. Article 218 mentions: 1. ↗ |
| Siemens AG | DE | plies to the possibility for taxpayers to continue to use existing point-to-point (EDI) connections. c) The geographical scope of Article 218(2) of the VAT Directive In principle, the territorial applicability of the invoicing rules in Article 219 a VAT Direct ↗ |
| InHouse Tax Forum | BE | ive condition for intra-EU VAT exemption should be reconsidered What works • Clearance models are not longer possible as of 2028 (Art. 218(2)) • Use of an electronic invoice is not subject to the acceptance of the recipient (Art. 232 deleted) • Member States c ↗ |
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