Michaela Merz


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France – change in invoicing as from 1 January 2013


As from 1 January 2013 an additional wording needs to be stated on invoices, based on Article L 441-3 of the French Commercial Code. Articles L. 441-3 and L. 441-6 of French Commercial Code state that each invoice and terms of sale related to Continue reading


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France – fiscal representative for non EU companies


The changes introduced by the French Finance Bill 2012 include some welcomed simplification measures concerning the tax representation of non-EU companies in France. Until the end of 2012 appointing tax representatives was mandatory for non-EU companies for VAT registration, VAT compliance and for obtaining VAT refunds in France. As of 1 January 2013 using tax representatives for companies established outside the European Union, with which France has a legal mutual assistance agreement is no longer required. Continue reading


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Portugal – Changes in invoicing as from 10 October 2012 and new reporting obligations as from 1 January 2013


Decree Law no. 197/2012 dated 24 of August brings changes in area of invoicing. The concept of “equivalent document” will be replaced by an obligation to issue invoices. At the same time simplified invoicing will be allowed replacing the current regime of invoice exemption and issuing of sales receipts. New rules in area of e-invoicing will make the implementation more business friendly.

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