# Value added tax (VAT): rules of invoicing

European Parliament procedure 2009/0009(CNS) (CNS - Consultation procedure, 7th term, committee ECON / JURI). Stage: Procedure completed. 14 committee amendments tabled by 6 Members between 2010-01-28 and 2010-02-08.

## What the amendments focus on

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.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Zoran THALER | Slovenia | S&D | 4 | https://amendeu.com/md/meps/96727.md |
| Sebastian Valentin BODU | Romania | PPE | 4 | https://amendeu.com/md/meps/39722.md |
| David CASA | Malta | PPE | 2 | https://amendeu.com/md/meps/28122.md |
| Olle SCHMIDT | Sweden | ALDE | 2 | https://amendeu.com/md/meps/4274.md |
| Enikő GYŐRI | Hungary | PfE | 1 | https://amendeu.com/md/meps/96830.md |
| Ashley FOX | United Kingdom | ECR | 1 | https://amendeu.com/md/meps/96957.md |

## Official source documents

- PE438.381: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-438.381+01+DOC+PDF+V0//EN&language=EN
- PE438.508: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-438.508+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2009-0009-CNS · machine-readable: https://amendeu.com/data/dossiers/2009-0009-CNS.json

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