European Commission – Public consultation on the evaluation of invoicing rules

About this consultation

Consultation period       13 June 2018 – 20 September 2018
Topics                              Taxation
Departments                   Taxation and Customs Union


In case you want to actively shape future in area of invoicing rules please be aware that the best way to do so is to participate in the consultation. Raise your voice and provide your feedback.

Consultation outcome

Individual contributions will be published on the consultation web page and a Synopsis Report will summarise the results of all consultation activities linked to this initiative. This report will also be published on the consultation web page.

The information collected during the consultation will feed into a study carried out by consultants who support the Commission in carrying out this evaluation.

Target group

VAT invoicing rules are relevant for private sector as well as for public sector stakeholders.

For the private sector, there is a large diversity of stakeholders invited to provide their views on this matter: businesses (including SMEs), consultancies, trade, business or professional associations, VAT practitioners, E-invoicing solution providers and citizens. Equally, contributions from academia, researchers and non-governmental organizations representatives are welcome.

For the public sector, public authorities of the Member States (ministries of finance, tax authorities) will be contacted to provide their views on invoicing rules via a specific questionnaire.

Some questions are mainly addressed to stakeholders with expert knowledge but, except section B of the questionnaire which is dedicated to businesses, questions are open to all stakeholders.

Objective of the consultation

The scope of the consultation is to collect data and evidence needed to evaluate the invoicing rules introduced by the Second Invoicing Directive (Directive 2010/45/EU). To this aim the consultation should gather the views of the stakeholders concerned on how the Second Invoicing Directive met its set objectives and to which extent the invoicing rules are still aligned with stakeholders’ needs. The aim of the consultation is also to enquire stakeholders’ views on possible ways of reform.

In particular, the data gathered through the consultation should allow identification and quantification of the regulatory costs, benefits, savings and burden reduction and simplification potential for businesses generated by the invoicing rules. Special focus will be on the e-invoicing and data gathered through the consultation should allow to measure and better understand the uptake of the electronic invoicing in the EU.

How to submit your response

The questionnaire takes about 30 minutes to complete. The online questionnaire allows respondents to upload a document, such as a position paper. This document will be published together with the response and taken into account in the analysis of results.

Respondents are offered an online questionnaire via the EU Survey application which is available at the link below. Responses are submitted through that application. Translations of the questionnaire into Bulgarian, Croatian, Czech, Danish, Dutch, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish will be available subsequently.

View the questionnaire

Respond to the consultation

Additional information

Context of the consultation

Directive 2006/112/EC (the VAT Directive) provides common rules at the level of the EU regarding the issuance, content and transmission of invoices. These rules have been last amended in 2010 by Directive 2010/45/EU (the Second Invoicing Directive), which aimed at reducing administrative burdens for businesses, increasing the uptake of e-invoicing, improving the functioning of the Single Market, promoting small and medium-sized businesses (SMEs) and allowing better control of the tax.

Following Article 237 of the VAT Directive, the Commission is required to present to the European Parliament and the Council a report on the impact of the invoicing rules as amended by the Second Invoicing Directive. The report could be accompanied, if necessary, by a legislative proposal to amend the invoicing rules.

For this purpose, the Commission has launched an evaluation of the invoicing rules laid down in the VAT Directive. Invoicing rules are relevant both for business stakeholders who issue and receive invoices and for private stakeholders who receive invoices. Invoicing rules are also crucial for Member States whose authorities use these invoices for controlling the correct payment of taxes.

Transparency Register

In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Transparency Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations.

Protection of personal data

The policy on “protection of individuals with regard to the processing of personal data by the Community institutions” is based on Regulation (EC) N° 45/2001 of the European Parliament and of the Council of 18 December 2000.

Please, note that regardless the option chosen, your contribution may be subject to a request for access to documents under Regulation 1049/2001 on public access to European Parliament, Council and Commission documents. In this case, the request will be assessed against the conditions set out in the Regulation and in accordance with applicable data protection rules.

Download HERE the Specific privacy statement – Public consultation on the evaluation of invoicing rules.


Should you have a problem completing this questionnaire or if you require particular assistance, please contact:



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