Compliance

Country-by-country guides to e-invoicing requirements and the rules that apply to e-invoices: mandates, standards, formats, Peppol, tax reporting, and bookkeeping.

What is ViDA? VAT in the Digital Age in brief

ViDA (VAT in the Digital Age) is the EU package that makes structured e-invoicing the default and introduces digital reporting...

What are CTC models? Clearance, reporting, and the five-corner model

CTC (continuous transaction controls) are tax rules that give the tax authority invoice data when a transaction happens, instead of...

How long must e-invoices be stored? Archiving rules by country

Each country sets how long invoices must be stored, and an e-invoice must stay authentic, intact, and readable for the...

Credit notes and invoice corrections: rules by country

An invoice that has been issued cannot simply be changed or deleted. In most countries you correct it with a...

Self-billing: legal conditions by country

Self-billing means that the customer issues the invoice for a supply it receives, instead of the supplier. It is common...

Rejecting an invoice: Peppol status messages versus legal acceptance

“Rejecting” an invoice can mean two different things. A technical rejection means the invoice was never delivered, because the receiving...