Bert Laman, Global Leader of the Indirect Tax Group, assisted by local Mazars Tax colleagues and by Nadia Gallo, Director of Mazars EUP Desk, will carry out a mapping and analysis of how the 28 Member States (MS) have implemented the Second Invoicing Directive, since its transposition in 2012.
The Directive intends to simplify, modernize and harmonize the requirements for invoicing with regard to VAT and, as such, meet the following objectives:
- reducing the administrative burden on businesses;
- increasing the use of e-invoicing;
- promoting small and medium-sized businesses, and
- helping to tackle fraud.
The study will look at how the Directive has been transposed and implemented, as well as the differences across Member States with the aim of formulating evidence-based and prioritized recommendations to further harmonize and simplify the invoicing rules while taking into account evolutions in technology.
The study was kick started with a meeting at DG TAXUD in December 2017, followed by interviews with relevant European Commission Services and stakeholders at EU level. Additionally, preparation talks of the mapping tool have taken place, which is to be filled in by Mazars VAT practitioners across the EU 28 for successive validation by national tax authorities.
The field work will include 120 in-depth interviews with economic operators and tax authorities in 7 MS, plus targeted consultations of national associations representing tax and accountancy providers, and tax authorities in the remaining 21 Member states.