REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL assessing the invoicing rules of Directive 2006/112/EC on the common system of value added tax

1. The European Commission has produced an overall assessment report, based on an independent economic study, on the impact of the invoicing rules that have been applicable from 1 January 2013 under the Second Invoicing Directive (SID).
2. The report, published on 10 February, does not contain any legislative proposals but assesses the extent to which the invoicing rules have been effective in attaining their objectives: a decrease in administrative burdens for businesses, a reduction in VAT fraud, alignment with the functioning of the single market, and the promotion of SMEs.
3. The SID introduced three main changes to the EU legal framework for electronic invoices (e-invoices), which the report assesses as having been transposed and introduced evenly across EU Member States: a new definition of e-invoice, in which all but four Member States mirrored the definition in the Directive; the principle of technological neutrality; and the principle of equal treatment among paper and electronic invoices, which removed the legislative requirements on e-invoices that went beyond those that exist for paper invoices.

Topic  Tax 
Department  HMT 
Council Reference  5937/20 
COM Reference  COM(20)47 
SEC Reference   
PE Cons   
JOIN   
SWD  SWD(20)29 
C Reference   

Associated file(s)


  1. 5937/20 - 392 KB - pdf
  2. 5937/20 + Add 1 - 2 MB - pdf
  3. EM 5937/20 - 88 KB - pdf

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