Resumen de European Union: The new invoicing directive : nec plus ultra or non-harmonization institutionalized?

Marc Joostens, Jean-Marc Cambien, Ine Lejeune

• Although the new Directive does provide a harmonized list of details that are required on invoices, as well as a number of common conditions to be met with regard to electronic invoicing, storage of invoices, self-billing and outsourcing of invoicing operations, it is questionable whether it goes far enough in creating a common framework that economic players will find easy to implement.