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 |
|---|---|---|
| Mouvement des Entreprises de France (MEDEF) | FR | nges related to the introduction of structured e-invoices as of 1 January 2024 The proposed Directive provides for the removal of Article 232 of the VAT Directive, as of 1 January 2024 (prior acceptance of the customer for the use of electronic invoicing). Fro ↗ |
| INDEPENDENT RETAIL EUROPE | BE | rt 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) appears indeed necessary. However, it is of criti ↗ |
| Teya Services Ltd. | GB | will facilitate increasingly accurate and efficient tax compliance – to the benefit of both firms and tax authorities. Removal of Article 232 Teya supports the removal of Article 232, allowing firms to fully digitise their VAT invoices. The current framework c ↗ |
| European Fund and Asset Management Association (EFAMA) | BE | at summary invoices are used in the case of long-term relationships indicates that the risk of fraud in these cases is limited. - Article 232 (to be deleted) It is proposed that the authorisation of the customer to accept electronic invoices should be removed ↗ |
| IDSt e.V. | DE | son making the supply. Due to the elimination of the requirement for the consent of the invoice recipient through the deletion of Article 232 VAT Directive, the latter may suddenly be exposed to the requirements of electronic invoicing in the sense of a necess ↗ |
| PostEurop | BE | d. Similar long implementation periods were used in Italy and France. This point is also of importance in view of the deletion of article 232, so that the recipient of the invoice does no longer need to accept the use of electronic invoices. Many businesses ar ↗ |
| DGRV - Deutscher Genossenschafts- und Raiffeisenverband e.V. | DE | e 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 invoice recipient a prerequisite for electr ↗ |
| Federation of German Industries | DE | Commission proposes that issuing an e- invoice should no longer depend on the authorisation of the recipient. The abolishment of Art. 232 from 1 January 2024 is problematic for those companies, which do not have the possibilities to use struc- tured data of e ↗ |
| IDSt e.V. | DE | son making the supply. Due to the elimination of the requirement for the consent of the invoice recipient through the deletion of Article 232 VAT Directive, the latter may suddenly be exposed to the requirements of electronic invoicing in the sense of a necess ↗ |
| BusinessEurope | BE | thout prior approval of the customer. The proposed removal of the customer’s prior approval as early as 1 January 2024 set out in Article 232 poses major challenges for businesses, especially for SMEs and small businesses. Indeed, the proposed timing does not ↗ |
| Insurance Europe | BE | g, the EC’s current proposals are too far-reaching and the proposed time frame is not realistic. E-invoices: (Article 1 repealing Article 232 of the VAT Directive) For Insurance Europe, the date foreseen in the ViDA proposal of 1 January 2024 is too early to i ↗ |
| FNFE-MPE | FR | ures sous forme électronique structurées qu’ils ne pourraient plus refuser. Il est donc inacceptable et irréaliste de supprimer l’article 232 purement et simplement dès 2024, mais nécessaire de le moduler pour permettre aux États Membres qui le souhaitent, ou ↗ |
| IDW Institut der Wirtschaftsprüfer in Deutschland e.V. | DE | llung in Art. 218 MwStSystRL als Standardverfahren für die Ausstellung von Rechnungen festgelegt. Mit dem ge- planten Wegfall von Art. 232 MwStSystRL ist damit bereits ab dem 01.01.2024 vorgesehen, dass jeder Unternehmer elektronische Rechnungen ausstellen kan ↗ |
| InHouse Tax Forum | BE | re 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 can not require that additional info is required on DRR. • The push for a European Norm (EN 1693 ↗ |
| Siemens AG | DE | person providing the service. However, due to the removal of the consent requirement of the invoice recipient by the deletion of Article 232 VAT Directive, he may suddenly be exposed to the requirements of electronic invoicing in the sense of a necessary read ↗ |
Source: public consultation submissions and position papers. n = 15 mentions; counted as a literal reference to the article number.