Over deze norm
The scope of the current document is limited to the recommendation brought forward from the eInvoicing Focus Group report relating to the use of coded identifiers, as an alternative to the current unstructured clear text identifications of parties and the identification of goods or services description, as stated in the EU Directive on invoicing 2001/115/EC. The present document establishes the reasoning for the use of coded identifiers and gives guidance on how it may be implemented with good practice in Member States where this concept may not have yet been introduced. The current CWA takes into account the responses generated and processed in the CWA Survey of VAT Data Element usage in the Member States and the use of codes for VAT Exemptions.
|Engelse titel||Recommendation to allow coded identifiers as an alternative to the current unstructured clear text identifications|