Translation of "Invoicing rules" in German

"Current national VAT invoicing rules are excessively complicated and disparate.

Within this directive the invoicing rules represent a key area where information obligations are imposed on businesses.

The invoicing rules applicable under the national legislation of the Member States were mapped as part of the invoicing study.

The proposal simplifies, modernises and harmonises the VAT invoicing rules.

Operating costs are low and transparent thanks to a port price model and firewall invoicing based on rules and connections.

This will create a more harmonised set of EU invoicing rules allowing businesses to fulfil their obligations regarding invoicing more easily.

The first is to provide a means by which information on invoicing rules is easily accessible and the requirements for compliance are simple to understand.

Given Member States' divergent invoicing rules for supplies to non-taxable persons and the need to maintain measures to control fraud, the option of requiring taxable persons to invoice non-taxable persons should be maintained.

The measure constitutes a derogation from Articles 206 and 226 of Directive 2006/112/EC in relation to VAT payment and invoicing rules.

It harmonises invoicing rules throughout the EU, so requirements are the same for supplies to customers in the same Member State as for supplies to a customer in another Member State.

Since the objectives of the action to be taken regarding the simplification, modernisation and harmonisation of the VAT invoicing rules cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.

Invoicing rules have recently been further harmonised and the principle of equal treatment of paper and electronic invoicing is embodied in the VAT legislation.

Transparency for business can be achieved by requiring Member States to make available on a web site detailed information regarding invoicing rules for B2C supplies.

This is analysed from the point of view of the issue, content, and storage of invoices, and related invoicing rules to support anti-fraud measures.

With this is mind, in his oral report to ECOFIN in the meeting of 14 May 2008, Commissioner Kovacs stated that ‘when updating the invoicing rules, the aspect of improving the possibility for the tax authorities to control the taxable persons should be taken into account’.

However, the aim of simplifying, modernising and harmonising the rules on VAT invoices was not fully met: the many options currently available to the Member States have led to a less than harmonised set of invoicing rules.

The Commission will propose an ambitious revision of the VAT Directive to remove the barriers to electronic invoicing and to modernise invoicing rules.

The Commission will propose an ambitious revision of the VAT Directive to remove the barriers to electronic invoicing and to modernise the invoicing rules.

At the same time, the aim of reducing burdens on business and simplifying the invoicing rules is important.

Since the objectives of this Directive regarding the simplification, modernisation and harmonisation of the VAT invoicing rules cannot be sufficiently achieved by the Member States and can therefore be better achieved at the level of the Union, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.