The Resource Towards mandatory e-invoicing for VAT and a common clearance system : rich pickings from embracing technology!

Towards mandatory e-invoicing for VAT and a common clearance system : rich pickings from embracing technology!

Label
Towards mandatory e-invoicing for VAT and a common clearance system : rich pickings from embracing technology!
Title
Towards mandatory e-invoicing for VAT and a common clearance system : rich pickings from embracing technology!
Creator
Subject
Language
eng
Summary
In this article the author pleads for introduction of a common clearance system. At the beginning he gives an overview of the reporting and clearance approaches adopted in Spain, Italy and possibly, in future, France. Furthermore, he explains that the merits of a (common) clearance system surpass those of reporting systems, but also point out the challenges to be heeded
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 30 (2021), no. 3 ; p. 82-85
http://library.link/vocab/creatorName
Ismer, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • electronic invoicing
  • VAT
  • reporting requirements
  • tax technology
Label
Towards mandatory e-invoicing for VAT and a common clearance system : rich pickings from embracing technology!
Instantiates
Publication
Label
Towards mandatory e-invoicing for VAT and a common clearance system : rich pickings from embracing technology!
Publication

Library Locations

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      52.3736660 4.9336932
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