Over deze norm
The scope of the current CWA is limited to the recommendation brought forward in the eInvoicing Focus Group report to develop codes, standardised at community level, to replace standard clause text being inserted in electronic invoice messages that usually require human intervention for processing. The present document establishes the reasoning for the use of coded text 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 makes use of the responses and suggestions provided by CWA "Survey of VAT Data Element usage in the Member States and the use of codes for VAT Exemptions" and the list of coded clauses and statements developed and used in the automotive industry (see Annex 1).
|Engelse titel||A standardised set of codes with definitions to replace plain text clauses in eInvoice messages for VAT exemptions|