The European Commission has published a study on invoicing rules contained in the VAT Directive. The study was carried out for the Commission by PricewaterhouseCoopers.
The study looked at the four principal areas of invoicing - the requirement to issue an invoice, the content of an invoice, electronic invoicing and the storage of invoices - with a view to
- mapping the existing legislation in all Member States,
- analysing burdens on business and Member States' control needs, and
- providing recommendations for a more harmonised and modern set of VAT invoicing rules.
Further information on the study is available here