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EU public call for evidence – eInvoicing Directive

European Commission calls for feedback on adoption and areas for improvement of standard electronic invoice format as VAT in the Digital Age reforms approach

The European Commission is holding a consultation of the eInvoicing Directive 2014/55/EU which provides for a common European standard on eInvoicing (EN16931) in terms of the content of the invoice (‘semantics’) and the format or language used (‘syntax’).  This review, and report to the European Parliament is required by the Directive.

The consultation is being held between 17 March and 14 April 2023.

The Directive requires all public administrations in Europe to receive and process electronic invoices issued under contracts to which the EU public procurement directives apply. Under the VAT in the Digital Age (ViDA) proposed reforms, and the Digital Reporting Requirements pillar, the structured e-invoicing standard will be extend to intra-community supplies of goods and services.

This creates an opportunity to promote digital integration between businesses within the digital single market and to build up the EU’s current position internationally as a leading player in eInvoicing standardisation.

Questions to be evaluated in the e-invoicing review:

  • Has the Directive been successful at facilitating the use of eInvoicing by economic operators when supplying goods, works and services to public administrations (business to government (B2G) eInvoicing).
  • Has imposing B2G invoicing helped promote the use of e-invoicing in the B2B environment, including the efficiency (e.g. costs and benefits) for eInvoicing users, especially small and medium-sized firms.
  • What are the future requirements for e-invoicing, including technical solutions, transmission level, the potential need for new standards and the scope of covered transactions.
  • How the Directive will work with ViDA

EU VAT reforms

Reform (click for details) Update
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2035 Harmonisation of EU e-invoicing and domestic regimes Jan 2035
2030 Digital Reporting Requirements and e-invoicing harmonisation July 2030
Structured e-invoices supercede paper invoices July 2030
EC Sales lists replaced by Digital Reporting Requirements July 2030
2028 EU Customs reforms Published May 2023
€150 import consignment threshold removed Published May 2023
2027 Single VAT Registration in the EU - extension of OSS July 2027
Call-off stock VAT simplification ends July 2027
Harmonisation of B2B Reverse Charge rules July 2027
Proposal for VAT treatment of the platform economy July 2027
2026 DAC8 harmonised crypto asset reporting Approved May 2023
2025 VAT registration thresholds equivalence foreign businesses 1 Jan 2025
Virtual events VAT rule changes 1 Jan 2025
Financial Services VAT exemption reform proposals Consultation complete; proposal awaited
Tour operator margin scheme VAT reforms EC undertaking fresh review
2024 Payment providers' seller transaction reporting and bookkeeping obligations In effect since 1 Jan 2024
2023 DAC 7 - marketplace reporting harmonisation In effect since 1 Jan 2024
2022 IOSS reforms to prevent double taxation On hold
EU reduced VAT rate freedoms Entered into force 6 April 2022
VAT in the Digital Age proposals Published Dec 2022
EU DAC8 cryptocurrency tax reporting proposals Published Dec 2022
VAT Gap Initiative Q3 2022
EU Definitive VAT System On hold
2021 One-Stop-Shop (OSS) single EU VAT return In effect since 1 July 2021
Ending €22 import VAT exemption; new IOSS return In effect since 1 July 2021
Marketplace deemed supplier EU VAT reforms In effect since 1 July 2021
2020 EU four Quick Fixes for VAT In effect
Tax authorities anti-VAT fraud cooperation In effect
Tax Action Plan - 25 VAT and other tax reforms roadmap See 'VAT in the Digital Age' and others
2019 Simplification of e-services VAT compliance and thresholds In effect
Single and multi-use vouchers In effect
2018 Lower e-book and publications VAT rates In effect, although not all EU states have adopted the option



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