Procedure
Value added tax (VAT): rules of invoicing
Rapporteur (the Member appointed to lead Parliament's work on this text): CASA David (PPE)
Summary
A consultation dossier on VAT rules of invoicing. The amendments address a cash-accounting scheme for SMEs deferring VAT until payment, postponement of the right of deduction, a taxable-amount threshold of EUR 300, invoice issuing deadlines, storage of paper or electronic invoices for periods ranging from three to six years, e-administration via an inserted Article 397a, and Member States' right to require invoices in their official languages.
Procedure timeline
- Committee amendments tabled28 Jan 2010 – 8 Feb 2010
- Procedure completed
14
Amendments
distinct, in window
6
Members
tabled at least one
2
Committees
28 Jan 2010 – 8 Feb 2010
Dates
Official amendment documents
Connections
Related procedures
Value added tax (VAT): application of the reverse charge mechanism to supplies of certain services suspectible to fraud
7th term · Action to combat economic fraud and corruption · Indirect taxation, VAT, excise duties
15amendments
Value added tax (VAT): administrative cooperation to combat tax evasion connected with intra-Community transactions
6th term · Action to combat economic fraud and corruption · Indirect taxation, VAT, excise duties
10amendments
Value added tax (VAT): combating tax evasion connected with intra-Community transactions
6th term · Action to combat economic fraud and corruption · Indirect taxation, VAT, excise duties
5amendments
Towards a definitive VAT system and fighting VAT fraud
8th term · Action to combat economic fraud and corruption · Indirect taxation, VAT, excise duties
324amendments
Online gambling in the internal market
7th term · Action to combat economic fraud and corruption · Indirect taxation, VAT, excise duties
562amendments
See these connections as a navigable graph — and walk from there to anything else.
Explore the graphFull record
Members who amended this procedure
6 Members · by amendment count1
Zoran THALER
Socialists & Democrats · 🇸🇮 Slovenia
4(4 solo)
2Sebastian Valentin BODU
European People's Party (EPP) · 🇷🇴 Romania
4(4 solo)
3David CASA
European People's Party (EPP) · 🇲🇹 Malta
2(2 solo)
4Olle SCHMIDT
ALDE · 🇸🇪 Sweden
2(2 solo)
5Enikő GYŐRI
Patriots for Europe · 🇭🇺 Hungary
1(1 solo)
6Ashley FOX
European Conservatives & Reformists · 🇬🇧 United Kingdom
1(1 solo)
The amendments, in full text
14 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.
The full amendment texts load as you scroll here.