The Commission has published Explanatory Notes on its website to deal with changes to invoicing rules to be implemented from 1 January 2013.

Among the changes set to be introduced under the new VAT invoicing rules is the treatment between paper and electronic invoices. For example, the current rules for e-invoicing which require use of electronic data interchange are set to be changed under the new rules. The explanatory notes and other publications from the Commission on the topic are towards helping businesses prepare for the new changes which apply from 1 January 2013.

For further details go to http://ec.europa.eu/taxation_customs/taxation/vat/traders/invoicing_rules/index_en.htm#second_background