Norm

CWA 17029-402:2016 en

Business Interoperability Interfaces for Public Procurement in Europe - Post Award - Part 402: Guideline on Simplified Invoicing

52,00

Over deze norm

Status Definitief
Aantal pagina's 22
Gepubliceerd op 01-06-2016
Taal Engels
The issuing of invoice to support the European value added tax system is laid down in Article 220 of Directive 2006/112/EC, as amended by Directive 2010/45/EU. The VAT details required in invoice are listed in Article 226. This list is commonly believed to be complete; however the Directive poses some additional requirements in Article 219 (reference to an initial invoice, in case of amending it), Article 227 (VAT number in case a taxable person serves a customer) and Article 230 (currency). In BII all these requirements are addressed through transaction models BiiTrns010 Invoice and BiiTrns014 Credit Note. Article 220a of the Directive provides for the use of simplified invoice in certain cases. Member States are required to implement it, but in a way that offers simplified invoice as an option to the full set of VAT requirements as defined in Articles referenced above. The cases when simplified invoice may be used are a) where the amount of the invoice is not higher than EUR 100 or the equivalent in national currency; b) where the invoice issued is a document or message treated as an invoice pursuant to Article 219. One of the tasks of BII3 is to investigate and create recommendation on how to handle simplified invoice in electronic collaborations. Part of the answer is given through transaction models BiiTrns010 Invoice and BiiTrns014 Credit Note, as they represent the method, recommended by BII, of dealing with initial invoices as well as any amendments to them. (In the general case, simplified invoice would anyway not have the capacity to cater for all kinds of details a supplier may need to amend an initial invoice.)

Details

ICS-code 03.100.10
35.240.20
35.240.60
Nederlandse titel Business Interoperability Interfaces for Public Procurement in Europe - Post Award - Part 402: Guideline on Simplified Invoicing
Engelse titel Business Interoperability Interfaces for Public Procurement in Europe - Post Award - Part 402: Guideline on Simplified Invoicing

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