EU rejects pre-clearance e-invoicing

January 11, 20230

Type: Legislation

The European Commission (EC) has decided not to mandate taxpayers to live report to tax authorities VAT sales invoices before issuance to consumers – “pre-clearance model” – as part of the planned Digital Reporting Requirements pillar of its VAT in the Digital Age reforms. As an alternative, starting in 2028, it will require reporting of headline invoice information exclusively for intracommunity supplies. In order to create a “post-audit model,” the transactional-level data on purchases and deliveries will be provided to national tax authorities first. These authorities will then instantly submit the data to a new VIES central database that is run by the EC. 

The EC and national tax authorities will utilize this information to track intracommunity commerce and detect VAT evasion. This is a component of the adoption of a Continuous Transaction Control framework.  


Effective date: 2028



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