On 14 September 2016, the Commission published an indicative roadmap on the forthcoming evaluation of Directive 2015/45/EU, amending Directive 2006/112/EC on the common system of VAT and the rules on invoicing.

The evaluation will assess the impact of the invoicing rules which have been applicable since 1 January 2013 and in particular, will identify, quantify and assess, their impact on all relevant regulatory costs and benefits. It is likely that the evaluation will provide the foundation for the preparation of the Commission’s report to the European Parliament, which they are required to present in accordance with Article 237 of Directive 2006/112/EC.

The Commission has invited taxpayers to submit their views on the effectiveness of the invoicing rules by 12 October 2017.

The roadmap, together with a link to the feedback form, is available to view here.