Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
| Who | Country | What they wrote |
|---|---|---|
| Bundesverband E-Commerce und Versandhandel Deutschland e.V. | DE | ne grenzüberschreitende Lieferung zwei Tage nach der Lieferung ausgestellt werden. Derzeit haben Unternehmen bis zu 45 Tage Zeit (Art. 222 MwStSystG), um Rechnungen auszustellen. Die Änderung auf eine zweitägige Frist für die elektronische Rechnungsstellung fü ↗ |
| Consorzio Netcomm | IT | per una cessione transfrontaliera deve essere emessa 2 giorni dopo la fornitura. Attualmente, le imprese hanno fino a 45 giorni (art. 222 direttiva IVA) per emettere fatture. ↗ |
| International Chamber of Commerce | FR | e the propo sals aim to harmonize, there are some provisions that may perpetuate differences between Member States. For instance, Article 222 allows MS to set different deadlines for issuing invoices for transactions other than those covered by the proposal , ↗ |
| Confederation of Swedish Enterprise | SE | tillåta en clearing-modell där medlemsstaten avgör när/om en faktura ska skickas. EU-kommissionen föreslår (artikel 222) att från 2028 ska en faktura utfärdas, avseende gränsöverskridande EU-handel, senast två (2) dagar efter den beskattningsgrundade händelsen ↗ |
| Handelsverband Deutschland - HDE e.V. | DE | iften zur Berücksichtigung der Interaktion nationaler Vorschriften zur Fiskalisierung von Kassensystemen und der E-Rechnung. Laut Art. 222 Abs. 1 MwStSystRL-E in der Fassung von Artikel 4 soll bei innergemeinschaftlichen Lieferungen innerhalb von zwei Tagen na ↗ |
| Federation of German Industries | DE | ems) is key in creating a wide acceptance of the new man- datory e-invoicing system. Short deadline for the issuance of invoices: Article 222 VAT D-E The new e-invoicing system on intra-Community supplies of goods and services is built under the philosophy of ↗ |
| European Fund and Asset Management Association (EFAMA) | BE | al with the new DDR rules we take the opportunity to raise our voice and share the following specific comments on the proposal: - Article 222 The two-day delay to issue and report invoices is extremely short, will lead to many practical difficulties and impose ↗ |
| Deutscher Steuerberaterverband e.V. | DE | fordert der DStV die Streichung von Erwägungsgrund 7 des Vorschlags und entsprechend eine Anpassung der geplanten Änderungen des Art. 222 MwStSystRL-E. ↗ |
| Netflix | NL | be in favor of an extension of the invoicing and reporting deadline to be in line with standard business processes. 1 Article 222 Directive 2006/112/EU 2 Single VAT Registration Netflix strongly encourages the move towards simplification of the VAT registratio ↗ |
| German Banking Industry Committee | DE | transmission to the domestic tax authority (Art. 222(1)-proposal, Art. 263(1)-proposal), which we believe is too short. This deadline is unlikely to be feasible, especially for smaller companies. Page 3 of 3 Comments Proposal for a Council Directive amending D ↗ |
| IDSt e.V. | DE | ong the lines of existing periods in the Member States. A standardisation of a period of 15 calendar days for issuing invoices in Article 222 (1) of the Draft VAT Directive is sensible and guarantees the functioning of the Internal Market. 3. On the deletion o ↗ |
| IDSt e.V. | DE | to our detailed opinion above under B. 3. b) with regard to the need for regulations on the transmission network. 12 2. Re Article 222(1) of the Draft VAT Directive – Shortening the time limit for issuing invoices For Article 222 VAT Directive-E to be implemen ↗ |
| PwC IL | BE | line for the issuance of invoices on intra-Community supplies of goods and supplies of services where the reverse charge applies: Article 222 The proposed term within which invoices must be issued (2 working days following the chargeable event) and whether thi ↗ |
| DGRV - Deutscher Genossenschafts- und Raiffeisenverband e.V. | DE | mmunity supplies of goods and services to which the reverse charge method applies and the introduction of a new two-day deadline (Article 222(1), Article 263(1)) is, in our view, not conducive to the objective of combating tax fraud. After consultation with ou ↗ |
| PostEurop | BE | e reconsidered. Any such deletion should not happen on such a short notice as 1 January 2024. 3.3. Deadline to issue an invoice – Article 222 The time to issue an invoice is reduced to the 15th day of the month following the month in which the chargeable event ↗ |
| Insurance Europe | BE | ve member states and businesses enough time to adapt to the transposition of the Directive into national law. (Article 4 amending Article 222 of the VAT Directive) The two-day timeline, foreseen by the amendments to Article 222 of the existing VAT Directive in ↗ |
| Deutsche Industrie- und Handelskammer (DIHK) | DE | chtet, der auf den Monat folgt, in dem der Umsatz ausgeführt worden ist. Diese Frist soll nun auf maximal 2 Tage verkürzt werden (Artikel 222 MwStSystRL-E). Die Zusammenfassende Meldung haben Unter nehmen grundsätzlich gem. § 18a UStG bis zum 25. Tag nach Abl ↗ |
| Ecommerce Europe | BE | voice for a cross-border supply needs to be issued 2 days after the supply takes place. Currently, businesses have up to 45 days (art. 222 VAT Directive) to issue invoices. Changing this to a 2-day deadline for e-invoicing, a 2- day deadline for reporting and ↗ |
| Bitkom e. V. | DE | a must be performed by different team members within a company. Moreover, the 2-day deadlines for preparing and sending invoices (Art 222) seem unreasonably short, especially in the absence of efficient systems to support automation, which is the case for SMEs ↗ |
| Zentralverband des Deutschen Handwerks (ZDH) | DE | . Umsatzsteuer-Meldesystem Kurze Frist für die Ausstellung von E-Rechnungen und die Meldung (2 + 2 Tage nach Leistungserbringung, Art. 222) und die Pflicht zur Meldung durch den Leistungsemp- fänger (Art. 267 und 268) Kleine Handwerksunternehmen haben kein Ver ↗ |
| Bundessteuerberaterkammer | DE | verpflichtung nach Eintreten des Steuertatbestands vorsieht. Um ein sog. „Near-Time- Reporting“ gewährleisten zu können, ist gem. Art. 222 Abs. 1 MwStSystRL-E ab dem 1. Januar 2028 für die Ausstellung von elektronischen Rechnungen für innergemeinschaftliche Li ↗ |
| Christian AMAND | BE | + new art. 222(1)(date of issue of the invoice no later than 2 working days following the chargeable event) + new art. 262 (obligation of communication of data) + new art. 263 and 264 (communication to the tax authorities) + art. 250 (VAT return) • Input trans ↗ |
| FedEx Express | NL | that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month. Without prejudice to Article 222, Member States may allow summary invoices to include supplies for which VAT has become chargeable during a period of t ↗ |
| IDW Institut der Wirtschaftsprüfer in Deutschland e.V. | DE | 2870 jew. m.w.N. Seite 4/5 zum Schreiben vom 31.03.2023 an die Europäische Kommission Des Weiteren möchten wir anregen, die nach Art. 222 des RL-Entwurfs vorge- sehene Frist von zwei Tagen zur Ausstellung von Rechnungen für innergemein- schaftliche Lieferunge ↗ |
| FNFE-MPE | FR | les factures). Il y a une certaine tolérance salutaire des administrations fiscales qu’il convient de conserver. L’article 222 en sa version applicable en 2028 laisse un délai de 2 jours (dont le texte ne dit pas s’ils sont ouvrables ou ouvrés d’ailleurs, ce q ↗ |
| ETNO | BE | However, we note that a number of measures encourage ongoing differences between Member States. This includes both: • The amended Article 222 of the VAT Directive, providing the option for Member States to provide for a different timing for issuance of invoice ↗ |
| Siemens AG | DE | on the input side in that Member State using the reverse charge mechanism under Article 194 of the VAT Directive. 3. Article 222 of the VAT Directive – Extension of the time limit for issuing invoices to supplies subject to reverse charge under Article 194 of ↗ |
| InHouse Tax Forum | BE | ement between supplier and customer. The extract ‘Member States shall allow’ shall be deleted Changes proposed per Jan 1, 2028 • [Art. 222] Timeline to issue and report invoices under DRR: An invoice shall be issued no later than 2 working days following the c ↗ |
| Fleet Cards Europe (“FCE”) | BE | line for the issuance of invoices on intra-Community supplies of goods and supplies of services where the reverse charge applies: Article 222 The proposed change to Article 222 of the EU VAT Directive seeks to amend the deadline by when an electronic invoice s ↗ |
Source: public consultation submissions and position papers. n = 29 mentions; counted as a literal reference to the article number.