New invoicing directive

The new European invoicing directive, which is scheduled to enter into force in January 2013, modifies several measures of the VAT directive. Explanatory notes from the European Commission provide details on a number of points relating to invoicing and electronic filing: checking of the authenticity of the origin of the invoice, integrity of the content and legibility. More details: Explanatory notes: VAT invoicing rules, cf. Commission website: (http://ec.europa.eu/taxation_customs/taxation/vat/traders/invoicing_rules/).