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Will only be allowed to use e-invoices
Digital VAT reporting will result in several changes, including mandatory e-invoicing and the elimination of summary invoices.
To make digital VAT reporting possible, it needs to be defined in detail what is considered an e-invoice. Previously, this has not been entirely clear.
But now such a description has been developed and included in the European Commission's ViDA proposal.
The following is established:
- * An e-invoice can only be considered as an e-invoice if it follows a standardized format when created, sent and received. This is based on an XML representation of what an invoice is.
- Anything else that does not conform to the definition is not an e-invoice. A transaction that follows a standardized format when created, sent and received is considered an e-invoice. Everything else is not. Thus, a PDF cannot be considered an e-invoice.
- * The structured formats must also be compatible with the European standard EN 16931, also known as EN, on which the Peppol BIS Billing 3 standard is based, for example.
Not allowed to refuse e-invoices
As the only way to transmit an invoice will be electronically, it will no longer be possible to refuse to accept e-invoices. You can do that today. It is possible to set up a solution whereby the recipient can accept to receive an e-invoice, but also has the right to reject the incoming invoice being sent electronically without wanting it by other means.
However, with this regulation, it will not be possible to refuse e-invoices.
Consolidated invoices will disappear
As a deadline is also implemented for sending e-invoices after a transaction has been made, and the deadline is set at two days, the consequence is that collective invoices will no longer be accepted. At present, it is possible to combine many transactions into one, and make a collective invoice of it as long as it is kept within 45 days, but with the two-day rule, such a provision will not be allowed.
The fact that collective invoices will no longer be approved is based on the desire to control the transactions continuously and shorten the times and get a better overview of the transactions that take place.
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