Electronic invoicing: comparison of the legislation of the EU and third countries

With the research paper published on July 2, 2018, entitled "Electronic invoicing: elements of comparison with the regulations of other countries, critical questions to weight and proposals to take into account for the fluidity of the process", the CNDCEC and the Foundation National Accountants conducted a comparative badysis between Italian legislation, other EU Member States legislation, third country legislation, in the field of electronic invoicing, also highlighting the critical aspects and the opportunities that can be determined by the generalization of the above-mentioned obligation

In the document, it was first pointed out that, at the European level, the content of Directive 2006/112 / EC (recast common rules for VAT) has been substantially amended by Directive 2010/45 / EU, with a view to promoting electronic invoicing (the use of This tool should enable businesses to be more competitive and reduce costs.)